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FROM AI TO CYBER - DECONSTRUCTING A COMPLEX TECHNOLOGY RISK LANDSCAPE

Assessing the results of the 12th Annual Global Internal Audit Perspectives on Top Technology Risks Survey from Protiviti and The Institute of Internal Auditors

Executive summary

Cybersecurity. Data privacy and governance. Artificial intelligence (AI). Third-party risk.

The 12th Annual Global Internal Audit Perspectives on Top Technology Risks Survey reveals a nuanced view of the tech risk landscape facing organizations, highlighting cybersecurity as the top concern, amplified by fears over data breaches and ransomware. Emerging trends emphasize the growing influence of AI on technology auditing and its associated risks. The findings underscore the need for auditors to adopt new strategies and increase audit frequency to stay ahead in an evolving environment where high-frequency IT auditing groups report a distinct perception of threats compared to their peers.

Our key findings

Cybersecurity is top tech threat

Not only do cyber concerns stand out as the top threat, but these concerns are even greater among organizations conducting technology audits more frequently, as well as among those using cybersecurity and AI-based tools to support the technology audit department. These more mature organizations also expressed the highest level of preparedness to handle this risk.

AI's emerging influence

Data concerns are prevalent

More tech audits, better performance

Our call to action for technology audit leaders and teams

This year’s research results point to seven important actions that CAEs and technology audit leaders and teams should take to address today’s and tomorrow’s technology challenges and position their organizations for success.

Embrace the use of emerging technologies like generative AI to help identify and address the most critical technology risks.
Angelo Poulikakos
  • Increase the frequency of technology audits performed annually.
  • Assess technology audit proficiency gaps.
  • Embrace the use of advanced tools in technology auditing.
  • Stay laser-focused on cybersecurity.
  • Stay on the leading edge of AI.
  • Don’t forget data.
  • Prioritize third-party risk management.
Embrace the use of emerging technologies like generative AI to help identify and address the most critical technology risks.
Angelo Poulikakos

IIA’s Guidance on Proficiency

Advanced AI poses significant risk in emerging tech over next 2-3 years
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