Quo vadis, internal auditing? A vision for internal auditing in 2030

We aim to respond to calls in international auditing (IA) literature and to the current changes in the IA field by describing the driving forces and vision of the future for IA in the year 2030. The goal was to prompt in-depth discussion informed by the divergent views of experts. As a contribution, we identify three key driving forces: prolific data and its application, globalization and new value chains between organizations. Further, the study reports a vision for the future of IA. By surveying a wide range of stakeholders, including the board, management, internal auditors, teachers and a legislator, we expand on the views in earlier literature regarding IA, IA developments and the appl…