This article discusses how technology is transforming internal audit, making it more efficient, effective, and forward-looking. The author highlights several key trends, including. Data analytics and automation Technology is enabling auditors to analyze large volumes of data more quickly and efficiently, identifying potential risks and anomalies that would be difficult or impossible to find manually. This is helping auditors to focus on the most important areas of risk and to provide more timely and insights to management. Continuous auditing: Technology is also enabling auditors to move towards a more continuous auditing approach, rather than the traditional annual audit. This involves monitoring key risks and controls on an ongoing basis, allowing auditors to identify and address potential problems early on. The technological trends discussed in this article are having a major impact on audit and assurance. By enabling auditors to analyze more data more quickly and efficiently, and to move towards a more continuous auditing approach, technology is helping auditors to provide more timely, insightful, and value-added services to their clients