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1、 2024 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 2025 RESTRICTED DISTRIBUTION2 2024 Gartner,Inc.and/

3、or its affiliates.All rights reserved.Leadership Vision for Chief Audit Executives in 2025As organizations undergo significant transformations,audit departments must also adapt.Rising risks and board demands are increasing pressure on chief audit executives(CAEs)to deliver greater value.These trends

4、 are shaping how the best organizations are managing complex risks to achieve business goals.To address these challenges,CAEs should focus on three key areas:Supporting the audit committees risk oversight responsibilities Achieving audit department productivity and performance goals Scoping coverage

5、 of AI risksUse this research to stay ahead,achieve your goals and lead audit success in 2025 and beyond.Key questions addressed:What are the major trends affecting chief audit executives?What are the top challenges for chief audit executives in the year ahead?What actions do chief audit executives

6、and their teams need to take to succeed?RESTRICTED DISTRIBUTION3 2024 Gartner,Inc.and/or its affiliates.All rights reserved.FRAMEWORK GRAPHICFocus Areas for Chief Audit Executives in 2025Source:*2024 Gartner Audit Committees Priorities and Preferences Survey(n=49);*2024 Gartner Audit Committee Repor

7、ting Communication Survey for CAEs(n=142);*Gartners Annual Survey of CAE Priorities and 2025 Audit Plan Hot Spots(n=127)Key questions for CAEs in 2025How can CAEs tailor communications to better support the audit committees risk oversight responsibilities?Supporting the audit committees risk oversig

8、ht responsibilitiesAudit committee members want more information from audit on systemic governance issues(35%),highest-impact emerging risks(29%)and thematic views of risk across the organization(20%).*Achieving audit department productivity and performance goals 46%of CAEs named improving audit dep

9、artment efficiency and productivity as a top 3 priority for their department in the next year despite their varied productivity and efficiency investments in recent years.*How do CAEs determine the most effective productivity and efficiency investments?Scoping coverage of AI risks46%of CAEs report t

10、heir audit departments are struggling to provide assurance over the organizations use of generative AI(GenAI).*How does audit provide assurance over the organizations use of AI?RESTRICTED DISTRIBUTION4 2024 Gartner,Inc.and/or its affiliates.All rights reserved.Key IssuesKey IssuesSupporting the audi

11、t committees risk oversight responsibilitiesAchieving audit department productivity and performance goalsScoping coverage of AI risks010203RESTRICTED DISTRIBUTION5 2024 Gartner,Inc.and/or its affiliates.All rights reserved.Almost one-third of board members say risk management is among their top 5 st

12、rategic priorities for 2024 and 2025 Percentage of board members prioritizing risk managementBoard Prioritization of Risk Management Puts Assurance in the SpotlightTRENDS/CHALLENGES/ACTIONSn=285Q:Please tell us about the boards top 5 strategic business priorities for the next 2 years(2024-2025).Sour

13、ce:2024 Gartner Board of Directors Survey on Driving Business Success in an Uncertain World17%32%0%20%40%20242025 85%RESTRICTED DISTRIBUTION6 2024 Gartner,Inc.and/or its affiliates.All rights reserved.TRENDS/CHALLENGES/ACTIONSAreas where audit committees want more information from auditPercentage of

14、 respondents selecting more or significantly moreAudit Committees Need More Risk Insight From Audit to Support Board Oversight Responsibilities n=49Q:Of the following types of information provided to you by internal audit,please indicate which you would like to receive more or less of;percentage of

15、audit committee members selecting“More to Significantly More”Source:2024 Gartner Audit Committee Priorities and Preferences Survey Systemic governance issuesHighest-impact emerging risksThematic views on risks across the organizationOpportunities of cost-reducing Enterprise-level risksTrends in root

16、 causesRisk management culture informationInformation on scope of automation Information on updated IIA standardsUpdates to audit strategyStatus of management remediation/action plansDetailed audit findingsThe audit plan and changes to it2%4%6%6%6%8%14%16%18%18%20%29%35%0%20%40%Audit committee membe

17、rs increasingly need CAEs to provide information on systemic issues,emerging risks and risk themes to help them with oversight of strategic risk management.RESTRICTED DISTRIBUTION7 2024 Gartner,Inc.and/or its affiliates.All rights reserved.Issues to include in audit committee presentations Provide B

18、etter Risk Management Insight by Focusing Communications on Risk Trends and ThemesSource:GartnerTRENDS/CHALLENGES/ACTIONSEnterprise risksEmerging risksThematic risksSystemic governance issuesTrends in root causeCAERESTRICTED DISTRIBUTION8 2024 Gartner,Inc.and/or its affiliates.All rights reserved.Ke

19、y IssuesKey IssuesSupporting the audit committees risk oversight responsibilitiesScoping coverage of AI risks0103Achieving audit department productivity and performance goals02RESTRICTED DISTRIBUTION9 2024 Gartner,Inc.and/or its affiliates.All rights reserved.n=410 internal audit leadersQ:Are your s

20、takeholders expecting you to increase coverage in 2025?Q:If yes,how are you meeting those expectations?Source:Gartner Audit Committee Reporting Practices and Insights Webinar(24 September 2024)Stakeholders expectations for increased audit coverage in 2025 Percentage of internal audit leaders expecti

21、ng increased coverageCAEs Focus on Increasing Productivity and Efficiency to Meet Growing Coverage ExpectationsTRENDS/CHALLENGES/ACTIONSCAE strategies to meet higher coverage expectationsPercentage of internal audit leaders using each strategy41%Increase productivity and efficiency in audit executio

22、n 12%More reliance on second line 17%Increase audit staffing17%Leverage technology13%Increase co-sourcing budgetn=256 internal audit leaders Q:Are your stakeholders expecting you to increase coverage in 2025?Q:If yes,how are you meeting those expectations?Source:Gartner Audit Committee Reporting Pra

23、ctices and Insights Webinar(24 September 2024)36%No64%YesRESTRICTED DISTRIBUTION10 2024 Gartner,Inc.and/or its affiliates.All rights reserved.n=127Source:Gartners Annual Survey of CAE Priorities and 2025 Audit Plan Hot SpotsSample CAE initiatives and challenges in improving audit productivity and ef

24、ficiency Numerous Efforts Aimed at Productivity and Efficiency Gains Have Yielded Limited ReturnsTRENDS/CHALLENGES/ACTIONS50%of CAEs report their departments are missing opportunities for efficiency due to insufficient automation.39%of CAEs report their auditors struggle to effectively project-manag

25、e their engagements,leading to delays and cost overruns.Digitizing processesOnly 28%of CAEs are confident in their ability to embed GenAI into audit workflows and methodologies.Achieving promises of GenAI76%of CAEs continue to struggle to advance auditors use of data analytics in their engagements.E

26、mbedding data analyticsImproving audit engagement project management 42%of CAEs struggle to determine the optimal structure and staffing needs of their departments.Structuring audit resources for effectivenessCAERESTRICTED DISTRIBUTION11 2024 Gartner,Inc.and/or its affiliates.All rights reserved.TRE

27、NDS/CHALLENGES/ACTIONSProcess to determine the most impactful productivity and efficiency investmentsIllustrativeAlign Productivity Investments to a Prioritized Set of Outcomes Source:GartnerExecute and evaluate solutions against outcomesDesign achievable solutions around barriersDiagnose top barrie

28、rs to ideal outcomesDefine and prioritize productivity outcomesRESTRICTED DISTRIBUTION12 2024 Gartner,Inc.and/or its affiliates.All rights reserved.Key IssuesKey IssuesAchieving audit department productivity and performance goals 02Scoping coverage of AI risks03Supporting the audit committees risk o

29、versight responsibilities01RESTRICTED DISTRIBUTION13 2024 Gartner,Inc.and/or its affiliates.All rights reserved.Boards discuss top technologies,leading with AISum of top 3,coded multiple responses Boards of Directors Increase Focus on AIn=285,nonexecutive board of directorsQ:What are the top 3 techn

30、ologies that have come up for discussion at the board level in the past year?Source:2024 Gartner Board of Directors Survey on Driving Business Success in an Uncertain World Note:Showing top 10 technologies only.TRENDS/CHALLENGES/ACTIONS8%11%11%14%15%18%19%29%38%48%0%25%50%AI/machine learningSecurity

31、/risk managementSoftware enhancement(including ERP)Digital transformationData and analyticsAutomationCustomer centricityAccounting/finance-related technologiesCloudDigital products,services or solutionsRESTRICTED DISTRIBUTION14 2024 Gartner,Inc.and/or its affiliates.All rights reserved.TRENDS/CHALLE

32、NGES/ACTIONSAudit committee expectations for AI coverageAnticipated increase in audit coverage areas for the next yearIncreased Pressure on Audit to Provide Assurance Over AI Risks n=49Q:Please rank the top 3 risk areas the audit department needs to increase its coverage of in the next 1-2 years,eve

33、n if it means investing more resources.Source:2024 Gartner Audit Committees Priorities and Preferences Survey Expected increase in audits coverage of AI governance riskPercentage of CAEs37%85%0%45%90%Covered in thelast 12-18 monthsCovered in thenext 12-18 monthsn=127Q:For the below risks,what is the

34、 status of audit coverage?Source:Gartners Annual Survey of CAE Priorities and 2025 Audit Plan Hot Spots67%Other coverage areas33%AI coverage increase 86%RESTRICTED DISTRIBUTION15 2024 Gartner,Inc.and/or its affiliates.All rights reserved.TRENDS/CHALLENGES/ACTIONSA complex AI risk universeAI Risks Ma

35、nifest in Complex,Varied WaysSource:GartnerBehavioral risksSecurity and data risksTransparency risksOther risksEmployees revealing sensitive informationAccuracyVendor copyright infringementsOutdated informationBiased outputsMultiagency driving unseen complexitiesHackers abusing GenAIsolutionsScope v

36、iolationFailing to keep up with regulationExplainabilityHR dependency risksEnergy wasteUnauthorized information accessAvailabilityLiabilitiesFailing to disclose AI involvement Employees abusing GenAIHR obsolescence risksLegal riskEthical riskRESTRICTED DISTRIBUTION16 2024 Gartner,Inc.and/or its affi

37、liates.All rights reserved.69%48%39%22%5%5%0%35%70%AI governanceAI model explainabilityMisaligned AI investment strategyTRENDS/CHALLENGES/ACTIONSImportance of,and confidence in,providing assurance over AI risks in the next 12 monthsPercentage of CAEs rating“Very Important”and“Very Confident”Determin

38、ing Scope of AI Risk Coveragen=127 Q:Looking ahead to your 2025 audit plan(s),please rate the importance of providing assurance over these risks and your confidence in audits ability to provide assurance over the risks.Source:Gartners Annual Survey of CAE Priorities and 2025 Audit Plan Hot Spots 47%

39、43%34%ConfidenceImportanceRESTRICTED DISTRIBUTION17 2024 Gartner,Inc.and/or its affiliates.All rights reserved.TRENDS/CHALLENGES/ACTIONSNext steps for managing AI riskCollaborate With Assurance Partners to Assess and Prioritize AI Risk Coverage NeedsSource:GartnerGet organized for AI accountability

40、and define enterprise policiesDiscover and inventory all AI used in the organizationRevisit and implement Ai data classification,protection and access managementImplement technical controls to support and enforce policiesConduct ongoing governance,monitoring,validation,testing and compliance12345RES

41、TRICTED DISTRIBUTION18 2024 Gartner,Inc.and/or its affiliates.All rights reserved.ResearchTop Priorities for Audit Uncover top focus areas for CAEs from the annual Gartner audit survey.ResearchTop Priorities for AuditUncover top focus areas forCAEs from the annual Gartneraudit survey.Download Resear

42、chActionable,objective insightPosition your audit organization for success.Explore these additional complimentary resources and tools:Already a client?Get access to even more resources in your client portal.Log InResearchAudit Hot SpotsBuild a resilient audit plan toprotect against future risks.Down

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44、 tackle your most critical priorities.How We HelpGartner for AuditDiscover how we can helpyou tackle your most criticalpriorities.Learn MoreRESTRICTED DISTRIBUTION19 2024 Gartner,Inc.and/or its affiliates.All rights reserved.Connect With UsGet actionable,objective insight to deliver on your mission-

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