Thank you Dr. Dominik Förschler for inviting me to contribute to your conference 2019 in Walldorf/Germany, jointly organized by SAP and your Audit Research Institute (http://internal-audit-strategy.com/zukunftir2019).
I view Internal Audit as an enabler of learning and change.
Thereby, Process Mining can be extremely helpful, especially in a familiar context, preferably with high transaction volume, the more homogeneous the better. Process Mining helps seeing what we do and recognizing what we see.
In the world of VUCA, however, Process Mining has its limitations.
In the world of VUCA, the days of Jack-of-All-Trades (Know-it-all) in internal audit are counted. My mini-typology of internal auditors distinguishes three different types:
Type 1: Standing on the sidelines;
Type 2: Swimming in a calm pool;
Type 3: Swimming in the wild ocean.
To gain relevance, the internal audit profession needs more type 3 auditors, more pioneers and innovators. In the world of VUCA, checklists no longer help.
#LEARNITALL
Do you agree?
