The ECIIA Insurance Committee has published a position paper, ”The impact of recent global trends on internal auditing in the insurance industry”.
The Covid-19 pandemic has been the most significant disruptive event for decades, impacting the political, social, and economic environment of insurance companies for years to come. It has been a catalyst for several distinct pre-existing macro trends: use of technology, workforce and ESG (sustainability).
This paper addresses the following topics:
- Future of Audit Work in the light of process automation and remote working
- Remote Auditing: Opportunities, Audit needs and limits;
- Impact of the New Ways of Working: Environment and risks;
- Reaffirming the Purpose of Internal Audit: Judgement at the Core of Audit Assurance;
- Impact of macro trends: on insurance and Internal Audit, focusing on those directly resulting from the Covid-19 pandemic
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