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The impact of recent global trends on internal auditing in the insurance industry

Rapport door ECIIA

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 research paper by the ECIIA, The impact of recent global trends on internal auditing in the insurance industry, addresses the following topics:

  • Impact of macro trends: on insurance and Internal Audit, focusing on those directly resulting from the Covid-19 pandemic
  • Reaffirming the Purpose of Internal Audit: Judgement at the Core of Audit Assurance;
  • Impact of the New Ways of Working: Environment and risks;
  • Remote Auditing: Opportunities, Audit needs and limits;
  • Future of Audit Work in the light of process automation and remote working

As conclusion, it is not easy to predict the degree of remote working in the future but it is likely that a balanced model (hybrid) between physical and remote working will apply. It is important for internal audit to be flexible and adapt its way of working to remain closely associated with stakeholders and follow the model of the management. It is a key condition to provide effective assurance and added value.

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