ABSTRACT
Introduction Internal auditors have a very challenging job to do and over the last few years, it has become increasingly apparent that business dynamics, related risks, and the amounts of data that must be examined have increased much faster than the staff levels of internal audit departments. Even when the number of internal auditors has increased, the headcount is not enough to handle the expanding number of responsibilities. In this environment of demands exceeding the availability of resources, internal auditors must use new and innovative tools and techniques to meet their responsibilities.
