Which of the following is NOT a process driven by IT systems?

Internal auditing is primarily focused on evaluating the effectiveness of an organization's internal controls, risk management processes, and governance. While IT systems can support and enhance internal auditing through tools and software that facilitate data analysis and reporting, the core process of internal auditing is not inherently driven by IT. Instead, it relies on a systematic examination of financial and operational processes to ensure compliance and efficiency, which involves human expertise and judgment as much as technological tools.

On the other hand, automation, outsourcing, and shared services are processes that are fundamentally driven by IT systems. Automation involves using technology to complete tasks that were traditionally done manually, thus enhancing efficiency and accuracy. Outsourcing often requires robust IT systems for managing external partnerships and ensuring seamless integration of services with the organization. Shared services leverage IT for efficiency by centralizing functions and providing them across multiple business units, often with the aid of sophisticated systems.

Therefore, internal auditing stands out as the option that is least driven by IT systems compared to the other processes listed.