REINVENTING THE AUDIT: THE IMPACT OF DISRUPTIVE TECHNOLOGIES IN INTERNAL AUDIT

Abstract

Internal Audit is an activity considered independent, within an organization that allows the analysis of accounting books, processes, internal and / or external operations that allow management to make decisions. The objective of this research is to create an antecedent regarding the importance and relevance of the internal audit within an organization. A type of exploratory research will be used to identify the key points that must be taken into account for the use of the same. Two relevant authors who speak about the use of these emerging technologies are George Veletsianos (2010) and Chistensen Horn - Johnson (2010). It adds precision to reach the objectives of the organization in relation to the fulfillment of its responsibilities, its analysis in an obvious way to the activities that are developed, allowing a better productivity, efficiency and effectiveness. At the same time, it has an impact on disruptive technologies due to the fact that it allows the adaptation of new methods or technology in the internal audit processes that lead to the improvement of processes, in this sense, it highlights the observation capacity as a fundamental element to innovate.