2025年首席审计官的三大趋势

Leadership Vision for 2025 Top 3 StrategicPriorities for ChiefAudit Executives Leadership Vision for Chief Audit Executives in 2025 As organizations undergo significant transformations,audit departments must also adapt. Rising risks and boarddemands are increasing pressure on chief auditexecutives (CAEs) to deliver greater value. These trendsare shaping how the best organizations are managingcomplex risks to achieve business goals. Key questions addressed: •What are the major trends affecting chief auditexecutives?•What are the top challenges for chief auditexecutives in the year ahead?•What actions do chief audit executives and theirteams need to take to succeed? To address these challenges, CAEs should focus on threekey areas: •Supporting the audit committee’s risk oversightresponsibilities•Achieving audit department productivity andperformance goals•Scoping coverage of AI risks Use this research to stay ahead, achieve your goals andlead audit success in 2025 and beyond. Focus Areas for Chief Audit Executives in 2025 Achieving audit departmentproductivity and performance goals Scoping coverageof AI risks 46% of CAEs report their audit departmentsare struggling to provide assurance over theorganization’s use of generative AI (GenAI).*** Key questions for CAEs in 2025 RESTRICTED DISTRIBUTION Key Issues 01 02 Achieving audit departmentproductivity and performance goals 03 Scopingcoverageof AI risks Almost one-third of board members say risk management is among their top 5strategic priorities for 2024 and 2025 BoardPrioritization ofRisk ManagementPuts Assurance inthe Spotlight Percentage of board members prioritizing risk management Audit Committees Need More Risk Insight From Audit toSupport Board Oversight Responsibilities Areas where audit committees want more information from auditPercentage of respondents selecting more or significantly more Audit committee members increasinglyneed CAEs to provide information onsystemic issues, emerging risks and riskthemes to help them with oversight ofstrategic risk management. RESTRICTED DISTRIBUTION Provide Better RiskManagementInsight by FocusingCommunicationson Risk Trendsand Themes Key Issues 01 02 Achieving audit departmentproductivity and performance goals 03 Scoping coverage of AI risks CAEs Focus on Increasing Productivity and Efficiency toMeet Growing Coverage Expectations Stakeholders’ expectations for increased audit coverage in 2025Percentage of internal audit leaders expecting increased coverage CAE strategies to meet higher coverage expectationsPercentage of internal audit leaders using each strategy RESTRICTED DISTRIBUTION Numerous Efforts Aimed at Productivity and Efficiency GainsHave Yielded Limited Returns Sample CAE initiatives and challenges in improving audit productivity and efficiency TRENDS / CHALLENGES /ACTIONS Align Productivity Investments to a Prioritized Set of Outcomes Process to determine the most impactful productivity and efficiency investmentsIllustrative Key Issues 01 Supporting the audit committee’srisk oversight responsibilities 02 Achieving audit departmentproductivity and performance goals 03 Scoping coverage of AI risks Boards discuss top technologies, leading with AISum of top 3, coded multiple responses Boards ofDirectors IncreaseFocus on AI Increased Pressure on Audit to Provide Assurance Over AI Risks Audit committee expectations for AI coverageAnticipated increase in audit coverage areas for the next year RESTRICTED DISTRIBUTION AI Risks Manifest in Complex, Varied Ways A complex AI risk universe Determining Scope of AI Risk Coverage Collaborate With Assurance Partners to Assess and PrioritizeAI Risk Coverage Needs Next steps for managing AI risk Actionable, objective insight Position your audit organization for success. Explore these additionalcomplimentary resources and tools: Research Uncover top focus areas forCAEs from the annual Gartneraudit survey. Build a resilient audit plan toprotect against future risks. Already a client? Get access to even more resources in your client portal.Log In Connect With Us Get actionable, objective insight to deliver on your mission-criticalpriorities. Our expert guidance and tools enable faster, smarter decisionsand stronger performance. Contact us to become a client: U.S.:1 855 811 7593International:+44 (0) 3330 607 044 Become a Client Learn more about Gartner for Auditgartner.com/en/gartner-for-audit Stay connected to the latest insight Attend a Gartner conferenceView Conference