Session Topic
Trust, Technology, and Transformation in Action: The Five Questions Internal Audit Must Answer Next
In this interactive workshop, delegates will work in facilitated groups to explore the five most critical questions facing internal audit as organisations accelerate technology adoption and transformation.
The focus is practical: what internal auditors can do now to strengthen trust, uplift capability, and ensure governance and ethics keep pace with change across Aotearoa and the Pacific.
Participants will engage in facilitated discussion groups, led by IIA NZ Board Members and industry leaders.
Each group will engage in facilitated discussion groups, led by IIA NZ Board Members and industry leaders. At the conclusion, facilitators will present the key themes and recommendations back to the full audience so the collective learning is captured and shared.
Key Discussion Questions (Top Five):
1. What does "trust" need to look like in an AI-enabled organisation?
- How do we test and report “trust” in a way boards can rely on (and act on)?
- Strategies for staying ahead of emerging compliance requirements
2. How should internal audit evolve its approach to technology risk and resilience?
- What are the “must cover” areas now (cyber, third parties, digital continuity, access, identity, cloud)?
- What does good assurance look like when systems are interconnected and change is constant?
3. Where do ethics and accountability sit when technology moves faster than governance?
- How do we detect and challenge bias, blind spots, and unintended consequences in automated decisions?
- What governance signals and cultural indicators should internal audit monitor to protect integrity?
4. What capabilities do internal audit teams need now and how do we uplift all generations of the profession?
- Which capabilities matter most in the AI era (tech fluency, critical thinking, EQi, influence, storytelling, ethical judgement) — and how do we prioritise them without overwhelming teams?
- How do we create practical capability pathways that work for all career stages, including smaller audit functions and the Pacific context, without creating cost, access, or complexity barriers?
5. How does internal audit stay relevant and influential during transformation in today’s geopolitical environment?
- Where should internal audit be positioned to add value early — across programmes, products, and change governance — while protecting independence and maintaining clear assurance boundaries?
- How do we move from findings to foresight, providing timely, risk-smart insight that strengthens decisions, resilience, and outcomes in an increasingly uncertain global context?
Session Outcomes:
By the end of this workshop, delegates will have:
- A shared view of the top assurance priorities for trust, technology risk, and transformation in 2026 and beyond.
- Practical strategies to strengthen ethical resilience, culture assurance, and governance oversight as technology outpaces traditional controls.
- A set of capability actions to uplift internal audit teams across Aotearoa and the Pacific, scalable for small functions and all career stages.
- A consolidated list of recommendations for boards and audit committees on how internal audit should be enabled to deliver trusted, future-ready assurance.
- Five group summaries (one per question), captured and presented back to plenary — including insights on maintaining relevance and resilience in an increasingly uncertain geopolitical environment.
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