Abstract
The internal audit function stands at a pivotal juncture, undergoing a profound transformation from its traditional role in compliance to a strategic enabler of business value. For leading technology companies, the ability to safely deploy cutting-edge innovations is a core competitive differentiator, making a proactive and technologically advanced audit function essential for secure and rapid market entry. This paper presents a comprehensive, revolutionary audit framework designed to navigate the complex risk environment of the next five decades, addressing both current challenges and future technological frontiers. This framework provides a deep dive into auditing emerging technologies such as Quantum Computing, with its implications for cybersecurity;
Nanotechnology, focusing on data integrity and supply chain risks; and Advanced AI/LLM systems, covering ethics, bias, and the audit of autonomous decision-making. It also outlines detailed, end-to-end audit plans for critical platforms, including online advertising (Ads), content moderation (YouTube), and search engines (Search). The proposed methodology shifts from traditional periodic models to agile and continuous frameworks, leveraging AI-powered analytics to move from sampling to 100% data analysis and provide predictive insights. This evolution redefines the audit function as a resilient and indispensable component of the innovation ecosystem, securing a competitive advantage in an increasingly complex world.
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.
Recommended Citation
Bharathan, Ramkumar, "The Tech Audit Revolution: Navigating the Next 50 Years for Industry and Technology Leadership and An End-to-End Audit Framework for Ads, Search, and Content Platforms", Technical Disclosure Commons, (July 09, 2025)
https://www.tdcommons.org/dpubs_series/8330