How do you transform the internal audit function to serve the ever-changing landscape? That was the core question we at Protiviti aspired to answer through our interviews with internal audit leaders for Volume XVI of our Internal Auditing Around the World profile series. We sought insight into how high-performing and forward-thinking internal audit teams are innovating and transforming themselves into agile, multiskilled and technology-enabled organizations — ‘‘next-generation’’ functions.

In this article, Protiviti’s Brian Christensen takes a closer look at audit's next chapter, underscored by the insights shared by audit leaders in the latest edition of Internal Auditing Around the World.