By: Pemut Aryo Wibowo

Future uncertainty, driven by factors such as climate change, technological advancements, and global dynamics, poses challenges that require organizations and governments to adopt more flexible, adaptive, and resilient approaches to planning. SAIs play a crucial role in addressing climate change and future uncertainty by providing insights into the effectiveness of climate-related initiatives and fostering greater accountability and transparency. Strategic foresight in auditing is essential for anticipating and preparing for future uncertainties, enabling organizations to navigate risks and opportunities proactively. Applying a six-step foresight framework in auditing the energy transition, particularly in the electricity sector, allows auditors to evaluate progress, identify gaps, and provide recommendations for more sustainable and resilient energy policies. By integrating strategic foresight into auditing practices, organizations can better prepare for the complexities of a rapidly changing world and build resilience against future uncertainties.