Most innovation in data analytics has started in internal audit because internal auditors are closer to the day$-$to$-$day operations and have more access to full sets of data. Internal auditors aren$$t just looking at compliance$$they$$re trying to find ways to improve efficiency, catch problems early, and reduce risk inside the company. That pushes them to get creative with data tools. They also work more continuously instead of just doing a yearly check, so it makes sense for them to use analytics to monitor things in real time.

Another big reason is that internal auditors can test $100\%$ of transactions using analytics, not just a small sample like external auditors usually do$.$ That makes data analytics way more useful for spotting outliers or fraud early on$.$ External auditors, on the other hand, are more limited in what they can do because of independence rules and the need to follow stricter auditing standards. So yeah, internal audit is usually ahead when it comes to innovation.