How do the Standards address the use of technology in auditing?

The Global Internal Audit Standards includes Principle 10, Manage Resources, to address all necessary resources, including technology.

The section states, “The chief audit executive manages resources to implement the internal audit function’s strategy and achieve its plan and mandate.

“Managing resources requires obtaining and deploying financial, human, and technological resources effectively.

“The chief audit executive needs to obtain the resources required to perform internal audit responsibilities and deploy the resources according to the methodologies established for the internal audit function.”