Seeking to contribute to the development of balanced and environmentally friendly economies and the emergence of inclusive and equitable societies, several major banking groups have placed corporate social responsibility (CSR) at the heart of their strategy. This approach takes the form of a number of governance principles and environmental and social commitments, compliance with which is regularly reported to all stakeholders. In this context, we are witnessing a repositioning of the internal audit function in the bank's value chain, a strengthening of its role and a broadening of the scope of its missions. The objective of this article is to explore, based on an analysis of the research conducted on the transformation of internal auditing, the way in which the internal audit departments of financial institutions are called upon today to be part of a digital innovative approach to responsible finance.