Title: Conceptualising the modern proactive internal auditor amidst the 4th Industrial Revolution: a literature review

Authors: Juan-Pierré Bruwer; Yolandé Smit; Suzaan Le Roux; Luyolo Siwangaza

Addresses: Business Re-Solution, Wellington, South Africa ' Higher Colleges of Technology, Abu Dhabi, UAE ' Cape Peninsula University of Technology, Cape Town, South Africa ' Kraaifontein, 7570, South Africa

Abstract: Since its formal recognition, internal auditing has undergone significant changes such as moving from auditing around the computer towards auditing through the computer. Electronic devices have been acknowledged as important audit tools, resulting in internal auditors having to become all-rounders in a business dispensation and possessing an array of skills. With the responsibilities of internal auditors being periodically revised by the Institute of Internal Auditors (IIA), while considering the rapid changes in the business landscape, the primary aim of this study was to conceptualise the modern proactive internal auditor amidst the 4th Industrial Revolution (4IR). This study was both non-empirical and exploratory and constituted qualitative research (literature review). From the research conducted, the modern proactive internal auditor amidst the 4IR was conceptualised as a natural person that is responsible for executing prescribed key tasks, while possessing a multitude of sufficiently developed basic business-skills and basic information technology-skills.

Keywords: internal auditing; internal auditor; 4th Industrial Revolution; 4IR; modern internal auditor.

DOI: 10.1504/IJCA.2020.112865

International Journal of Critical Accounting, 2020 Vol.11 No.6, pp.503 - 519

Received: 25 Feb 2020
Accepted: 21 Aug 2020
Published online: 07 Feb 2021 *

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