auditors do not address disruption-related risks. Michael G. Alles has discussed that Big Data is a disruptive innovation that auditors must incorporate in practice. A 2019 study, Internal Auditors' Response to Disruptive Innovation, reports on the evolution of internal audit to react to changes. Disruptions examined include data analytics, agile processes, cloud computing, robotic process automation, continuous auditing, regulatory change, and artificial intelligence. Proactive approach A proactive approach to addressing the challenge posited by disruptive innovations has been debated by scholars. Petzold criticized the lack of acknowledgment of underlying process of the change to study the disruptive innovation over time from a process view and complexify the concept to support the understanding of its unfolding and advance its manageability. Keeping in view the multidimensional nature of disruptive innovation a measurement framework has been developed by Guo to enable a systemic assessment of disruptive potential of innovations, providing insights for the decisions in product/service launch and resource allocation. Middle managers play an important role in long term sustainability of any firm and thus have been studied to have a proactive role in exploitation of the disruptive innovation process. Examples In the practical world, the popularization of personal computers illustrates how knowledge contributes to the ongoing technology innovation. The original centralized concept (one computer, many persons) is a knowledge-defying idea of the prehistory of computing, and its inadequacies and failures have become clearly apparent. The era of personal computing brought powerful computers "on every desk" (one person, one computer). This short transitional period was necessary for getting used to the new computing environment, but was inadequate from the vantage point of producing knowledge. Adequate knowledge creation and management come mainly from networking and distributed computing (one person, many computers). Each person's computer must form an access point to the entire computing landscape or ecology through the Internet of other computers, databases, and mainframes, as well as production, distribution, and retailing facilities, and the like. For the first time, technology empowers individuals rather than external hierarchies. It transfers influence and power where it optimally belongs: at the loci of the useful knowledge. Even though hierarchies and bureaucracies do not innovate, free and empowered individuals do; knowledge, innovation, spontaneity, and self-reliance are becoming increasingly valued and promoted. Uber is not an example of disruption because it did not originate in a low-end or new market footholds. One of the conditions for the business to