I'm currently getting the materials ready for our SLT audit strategy workshop scheduled for late June. As part of this, I'm reviewing the preparation pack and would greatly appreciate your insights on a few key areas: Future Skills for Auditors: What skills do you see as most critical for auditors to possess to be successful in the future? High-Performing Internal Audit Function: In your opinion, what are the essential components that define a highly effective internal audit function? High-Performing Audit Team Culture: What defining characteristics are typically found in a successful audit team culture? Emerging Audit Topics: What are the key emerging topics that you believe audit functions should be prioritizing in their planning? Beyond Assurance: What activities beyond traditional assurance work are high-performing audit functions actively involved in?

Tech savviness is an important skill that will only become more valuable as time continues.  We have also found that you cannot underestimate having good communication skills.  

We have a very small  Internal Audit team. The Audit plan typically focus to ensuring controls are performing according to the expectations. However, in addition to ensuring compliance works properly, the value add is in proposing useful recommendations to make the controls more efficient and increase the productivity of the processes audited. 
We often use our internal audit in "consulting" mandates were they look at a process and help us make it better. Also, we push our internal auditor to get acquainted to and use automated tools to perform a more efficient audit as well. So proficiencies with tools and understanding the business are essential qualities to perform a good audit. Also make a 3 year plan that allows to audit in a timely manner, new systems and new processes once you had sufficient time to use them but still need to be improved.