ISO 19011:2026 – Enhancing Internal Audit Effectiveness through Digital Technology and Risk-Based Thinking

In an era where businesses are increasingly reliant on data, digital technology, and complex operating models, the effectiveness of internal auditing has become a decisive factor in governance and compliance capabilities. The ISO 19011:2026 version introduces a more modern approach, combining digital applications, remote auditing, and risk-based thinking to help organizations improve oversight quality and optimize audit processes. This article, conducted by the GIC Vietnam Expert Group, analyzes the key updates, practical implications, and how ISO 19011:2026 supports businesses in enhancing internal audit efficiency during the digital transformation phase.

View the detailed content of the article in Vietnamese here: ISO 19011:2026 – Đánh giá nội bộ kỷ nguyên số và rủi ro - Tin tức - GIC Việt Nam