Author(s): Mohammed Nadem Dabaghia
This study aims to clarify the deep history of internal audit, emphasize on some extremely important points, discuss key related concepts, while shedding the light on the relationship between internal audit and current and futuristic technologies. As for all business functions, accounting has its own advantages and disadvantages, which are discussed unbiasedly, alongside the types of internal audit, the processes, and the impact of COVID-19 on the audit process as a whole. Eventually, some of the futuristic aspirations of internal audit were discussed, what to expect in the upcoming years, and final thoughts and recommendations.