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1、 2023 Gartner,Inc.and/or its affiliates.All rights reserved.This presentation,including all supporting materials,is proprietary to Gartner,Inc.and/or its affiliates and is for the sole internal use of the intended recipients.Because this presentation may contain information that is confidential,prop

2、rietary or otherwise legally protected,it may not be further copied,distributed or publicly displayed without the express written permission of Gartner,Inc.or its affiliates.Top 3 Strategic Priorities for Chief Audit ExecutivesLeadership Vision for 2024RESTRICTED DISTRIBUTION2 2023 Gartner,Inc.and/o

3、r its affiliates.All rights reserved.Leadership Vision for Chief Audit Executives(CAEs)in 2024Ongoing disruption,generative AI and other digital advancements,changing business models and divergent stakeholder expectations are shaping how the best organizations will lead audit success in 2024.In this

4、 context,Chief Audit Executives top priorities for 2024 should be:How do we digitalize the audit function to improve efficiency,coverage and quality?How can audit provide more valuable insights around critical transformation projects?How can we better meet stakeholder expectations?CAEs can use this

5、research to stay ahead ofmajor workforce trends and lead their teams toward a successful future.Key questions addressed:What are the major trends affecting CAEs?What are the challenges facing CAEs in the year ahead?What actions should CAEs and their teams take to succeed?RESTRICTED DISTRIBUTION3 202

6、3 Gartner,Inc.and/or its affiliates.All rights reserved.Focus Areas for the Chief Audit Executive in 20243 Challenges Requiring CAE LeadershipDigitalizing the Audit FunctionForty-eight percent of CAEs report that audit is missing opportunities for efficiencies due to insufficient digitalization of i

7、ts processes.aSupporting Critical Transformation ProjectsOnly 10%of CAEs report their teams provide novel,actionable and material audit insights around critical transformation projects.bMeeting Expanding Stakeholder Expectations Nearly half(49%)of CAEs say audit reports are not as relevant and actio

8、nable as their business partners need them to be.cHow do we digitalize the audit function to improve efficiency,coverage and quality?How can audit provide more valuable insights around critical transformation projects?How can we better meet stakeholder expectations?Key Questions for Chief Audit Exec

9、utives in 2024123Source:a 2024 Gartner Audit Key Priorities and Risk Survey(n=102);b 2023 Gartner Audit Panel Survey(n=116);c 2023 Gartner Audit Key Priorities and Risk Survey(n=112)RESTRICTED DISTRIBUTION4 2023 Gartner,Inc.and/or its affiliates.All rights reserved.Trend:Increased Audit Technology I

10、nvestmentsCAE Efforts to Digitalize Audit and Expected Benefits49%of CAEs plan to increase spend on internal audit technology in the next fiscal year.a62%of CAEs regularly seek to incorporate new technology into audit workflows.b61%of CAEs proactively look for new opportunities to automate repetitiv

11、e tasks within internal audit.bImproved quality of insightsFaster production of audit insightsAligns with organizations digital advancement prioritiesBenefits of Audit TechnologySource:a Gartner Audit Budget and Efficiency Benchmark as of 15 April 2023(n=315);b 2023 Gartner Chief Audit Executive Per

12、sonal Effectiveness Survey(n=114)RESTRICTED DISTRIBUTION5 2023 Gartner,Inc.and/or its affiliates.All rights reserved.Challenge:Digital Investment ROI Remains LowDigitalization Challenges That Are Important to Solve in the Next 12 MonthsPercentage of CAEs Ranking in Top 3 Priorities for Risk Assessme

13、nt and Audit Planning or Technology and Data Analytics64%53%40%0%35%70%Our risk assessment process is too manualOur use of data analytics has low ROI because of limited use casesAuditors keep reverting back to manual work approachesn=102Source:2024 Gartner Audit Key Priorities and Risk SurveyRESTRIC

14、TED DISTRIBUTION6 2023 Gartner,Inc.and/or its affiliates.All rights reserved.Source:GartnerAction:Digitalize the Audit FunctionComponents of a Digital Audit FunctionFunctionManagementAmbitionAbilityAudit ProcessOptimization+TransformationThe Digital Audit FunctionRESTRICTED DISTRIBUTION7 2023 Gartne

15、r,Inc.and/or its affiliates.All rights reserved.Trend:More Audit Involvement in Risky Critical Transformation ProjectsDrivers of a Sudden,Dramatic Surge in Organizational ChangePercentage of Audit Plan Devoted to Critical Transformation Projects,2020 and 2023 Abrupt business model change.Eighty perc

16、ent of CEOs say they must change their business models significantly over the next three years.aEvolving ways of working.On the heels of the COVID-19-driven pivot to remote work,66%of organizations are now debuting a hybrid model.bPersistent,overlapping disruptions.Persistent inflation,supply chain

17、disruption,surging cybercrime,Russian invasion of Ukraine,etc.Acceleration of ongoing digital transformation.Through 2025,75%of organizations will accelerate their digital business transformation plans.c10%17%0%10%20%20202023Source:a 2019 Gartner CEO Survey(n=473);b 2022 Gartner Culture in a Hybrid

18、World HR Leader Survey (n=235);c 2022 Gartner Forecast Analysisn=82Source:2023 Gartner Audit Client SurveyRESTRICTED DISTRIBUTION8 2023 Gartner,Inc.and/or its affiliates.All rights reserved.Challenge:Audits Insight Quality Falls ShortProject Leaders Insight SatisfactionPercentage of Respondents Agre

19、eing Audit Satisfied Dimensions of Insight Delivery in Critical Transformation ProjectsAudit Leaders Insight SatisfactionPercentage of Respondents Who“Usually”or“Always”Satisfied Dimensions of Audit Insight Delivery in Critical Transformation Projects13%Satisfied All Dimensions 13%Satisfied 2 of 3 D

20、imensions20%Satisfied 1 of 3 Dimensions48%Satisfied No Dimensions10%Satisfied All Dimensions 37%Satisfied No Dimensions39%Satisfied 1 of 3 Dimensions15%Satisfied 2 of 3 Dimensionsn=116 critical transformation project leadersSource:2023 Gartner Audit Panel Surveyn=82 audit leadersSource:2023 Gartner

21、Audit Client SurveyRESTRICTED DISTRIBUTION9 2023 Gartner,Inc.and/or its affiliates.All rights reserved.Action:Audit the Project EnvironmentEnvironmental Factors to Include in Audits Governance ReviewsCharacteristics of Governance-Focused ApproachProject TimelineEnvironment-Sensing ImperativePursue e

22、arly involvement for in-depth initial assessment of project plan completeness and feasibility.After ActionImplementationPlanningUse light-touch,episodic check-ins on project status during implementation(i.e.,via steering committee)to assess whether the project plan is on track.Scale the impact of en

23、vironment-sensingacross projects.3Build trust to surface deeper environmental issues.2Amplify and validate visible environmentalsignals.1Source:GartnerRESTRICTED DISTRIBUTION10 2023 Gartner,Inc.and/or its affiliates.All rights reserved.Trend:Broad Increase in CAEs ExpectationsSample Stakeholder Expe

24、ctations of AuditIIA StandardsChief Financial OfficersAudit CommitteeExpect CAEs to have stronger stakeholder relationships and more mature strategic plans that stakeholders will evaluate with more rigor.64%of CFOs want CAEs to have greater risk knowledge to help the organization provide a timely ri

25、sk response.aOver half(51%)of audit committee members are asking audit to do more work in newer,growing coverage areas(vs.traditional,well-established coverage areas).bSource:a 2022 Gartner Annual Chief Financial Officer Survey(n=110);b 2021 Gartner Audit Committee Priorities and Demands(n=35)RESTRI

26、CTED DISTRIBUTION11 2023 Gartner,Inc.and/or its affiliates.All rights reserved.CAEChallenge:Meeting Increased ExpectationsCAE Challenges With Satisfying Stakeholder Expectations 40%of CAEs ranked“getting stakeholders on board with desired audit strategy”as a top 3 strategic planning challenge.a Effe

27、ctive Audit Strategy72%of CAEs ranked“audits risk assessment process is too slow relative to the changes in the business”as a top 3 risk assessment challenge.aTimely Risk KnowledgeOnly half(51%)of audit committee members are satisfied with audits coverage of cybersecurity risks.bExpanding Audit Cove

28、rageSource:a 2024 Gartner Audit Key Priorities and Risk Survey(n=102);b 2021 Gartner Audit Committee Priorities and Demands(n=35)RESTRICTED DISTRIBUTION12 2023 Gartner,Inc.and/or its affiliates.All rights reserved.Action:Prioritize High-Impact Leadership Activities3 Focus Areas of the Most Effective

29、 CAEsOrganizational Outcomes of Effective CAEsLess Surprise Risk EventsTimely Recovery After-Risk EventsImproved Coordinated Risk ResponseImproved Business RelationshipsMore Risk-Informed Decision MakingSource:2023 Gartner Chief Audit Executive Personal Effectiveness Survey(n=114)Risk OrientationSta

30、keholder ManagementTeam Leadership Constantly focuses on the risks and uncertainties that matter most to the organization and aligns audits work with the organizationCultivates and maintains strong relationships with various key stakeholders across the organizationCoaches and guides their teams towa

31、rd successful outcomes,while listening to the needs of their teamRESTRICTED DISTRIBUTION13 2023 Gartner,Inc.and/or its affiliates.All rights reserved.Recommended Gartner ResearchDigitalizing the Audit Function The Digital Audit Function:Optimize Processes,Transform Assurance Prioritize Technology In

32、vestments to Drive Audit Digitalization Continuous Auditing and Continuous Monitoring Examples Library 3 Principles for Designing Effective Audit Dashboards Case Study:Rightsized Continuous Monitoring and Auditing Development Process Supporting Critical Transformation Projects Audits Role in Support

33、ing Critical Transformation Projects Ignition Guide to Project Auditing Audit at the Speed of Business:Enabling Audit Foresight Satisfying Stakeholder Expectations A CAEs Guide to Internal Stakeholder Management Toolkit:How CAEs Can Formulate Initial Relationship Strategies for Key Stakeholders How

34、CAEs Improve Assurance by Finding Out What Matters Most to Their Organization IIAs Proposed Internal Audit Standards Shake-Up a Brief Overview for CAEs CAE Personal Effectiveness Diagnostic Note:Some resources may not be available as part of your Gartner subscription.For information,please contact y

35、our Gartner representativeRESTRICTED DISTRIBUTION14 2023 Gartner,Inc.and/or its affiliates.All rights reserved.Gartner for Audit LeadersAddressing Your Mission-Critical PrioritiesGartner provides audit leaders with objective,expert advice and proven tools to allow them to seize the right opportuniti

36、es with clarity and confidence.Key Areas of Coverage and Expertise:Aligned Assurance Data Analytics and Audit Technology Audit Department Strategy and Performance Cybersecurity and Technology Auditing Audit Department Structure,Budget and Resourcing Risk Assessment and Audit Planning Audit Methodolo

37、gy and Reporting Auditing ESG and ESG Governance Audit Talent Management Risk TrendsContinue the conversation with your Gartner representative to learn more.You can also visit our website or sign up for our newsletter for more content.RESTRICTED DISTRIBUTION15 2023 Gartner,Inc.and/or its affiliates.

38、All rights reserved.Webinar Upskill Audit Talent to Handle More Complex Work Build new subject-matter expertise to increase audits ability to perform complex work.Watch NowActionable,objective insightPosition your Audit organization for success.Explore these additional complimentary resources and to

39、ols:Already a client?Get access to even more resources in your client portal.Log InTemplateDevelop an Audit Strategic Plan You Can UsePut your audit strategic plan on one page with this template.Download NowReportThe Top 2024 Audit Plan Hot SpotsDownload an excerpt of our 2024 audit plan hot spots r

40、eport.Download ReportWebinarThe Top 2024 Audit Plan Hot Spots Discover the most prominent risk trends facing boards,audit committees and executives.Watch NowRESTRICTED DISTRIBUTION16 2023 Gartner,Inc.and/or its affiliates.All rights reserved.Connect With UsGet actionable,objective insight to deliver

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