Next Generation Accountant: A New Outlook on a Timeless Profession Synopsis This US-based research highlights similar predictions as in Case 16.3. Eight issues are addressed, each with important implications for accountants (and internal auditors). Looking ahead it predicts that ‘   the most successful professionals will prepare for and remain open to continuing change   the ability to adapt may be the most timeless competency a professional can have’: an important attribute for cutting edge internal auditing resources and practices in the future.

This case study is contributed with permission by Robert Half International Inc. (RHI). For more information, visit www.nextgeneration.com Next Generation Accountant, A New Outlook on a Timeless Profession (2005) is presented by Robert Half International Inc. (RHI). Founded in 1948, RHI is the world’s leader in specialized consulting and staffing services and a member of Standard & Poor’s widely tracked S&P 500 index. RHI’s financial staffing divisions include Robert Half Finance & Accounting, Accountemps and Robert Half Management Resources, for full-time, temporary and senior-level project professionals, respectively. [For more information about RHI’s services, please visit roberthalf.com, accountemps.com and roberthalfmr.com] At the time of publication of this book Robert Half is recognized by The IIA as a Principal Partner in the development and promotion of professional internal auditing worldwide: it is also the parent company of Protiviti Inc. www.protiviti.com Protiviti is a leading provider of independent internal audit and business technology risk consulting services.

After Reading the Case Study Consider:

1. How will the ideas, issues and trends affecting next generation accountants have an impact on and influence internal auditing in the future? Note how many of these link into themes discussed in this book.

2. How do these ideas, issues and trends offer opportunities for internal auditing? They should all influence the development of cutting edge internal auditing resources and practices!