Instructor for this course

COVID-19 has impacted all professions and IA is no exception. As if communicating/conducting an IA on-site isn’t hard enough, now we face the challenges of remote work and a rapidly changing risk environment.

With the onset of the COVID pandemic in 2020, IA departments saw their audit plans changing and adapting. In many cases, internal resources were re-allocated to operational areas.

In addition to these challenges, IA saw challenges with:

  • Emerging business risks and technologies
  • Audit plan priorities
  • Staff skills
  • Department resources


Organizations, their environments and ways of working have evolved rapidly and in ways that had not been previously envisioned. Includes everything from reallocation of work responsibilities to being expected to conduct internal audits remotely. IA must look within to determine how to stay relevant and add value in this changing and emerging environment. It is important that IA is proactive and prepared, while remaining pragmatic, as the situation continues to evolve.

Learning Objectives

  • Identify the challenges for auditors to stay relevant in a changing business environment.
    • Examine challenges to the traditional audit process.
    • Examine top emerging risks for IA in 2022.
    • Evaluate the impact of the changing environment (due to COVID-19) on the work plan of IA.
  • Explore and examine actions IA can take to address challenges.
  • Explore the importance of upgrading the skills and exposure of the IA team.
  • Recognize the role of technology in assuring a smooth transition to value-added auditing.
Last updated/reviewed: May 8, 2022

7 Reviews (35 ratings)Reviews

Member's Profile
Lynn, The fact that I scored 90% is a testament to the strength of your course. I am a former member of IIA and took many courses, read the monthly magazine, however, never received the IA Certification credentials. Many years have passed and the world of IA has changed dramatically with the changes in technology and the volume of transactions. Your course has brought me up to snuff and I thank you. Great Course. Larry
Member's Profile
This was a good course and interesting. I hadnt thought about all of the recent challenges that my current environment and colleagues have recently faced.
Anonymous Author
Excellent course with good updates on dealing with pandemic outcomes and the latest thinking on audit activities and planning.
Member's Profile
Very interesting course and overview of the effects from the Pandemic and proposed responses for the Internal Audit Activity
Anonymous Author
Very interesting course and it will be fascinating to see how COVID continues to upend the previous working contract.
Member's Profile
Great information as IA moves forward in an ever changing environment.
Anonymous Author
Great course and content. It was well laid out and easy to follow.


Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
  5:56Introduction to The Future of Internal Audit
  13:22Challenges to the Traditional Audit Process
  18:59Emerging Risks
  12:21Emerging Risks Cont'd
  20:04COVID-19 Challenges
  12:11Suggested Actions
  19:52Addressing All Challenges
  16:42Addressing All Challenges Cont'd
  2:23:34The Future of Internal Audit
  PDFSlides: The Future of Internal Audit
  PDFThe Future of Internal Audit Glossary/ Index