The changing shape of internal audit - how should Heads of Internal Audit respond?
Internal audit departments are evolving to address complex risks including cyber threats, supply chain dependencies, and climate change. Heads of Internal Audit must now integrate new technologies like AI while managing a multi-generational workforce.
Why it matters
As business environments become more volatile, the role of internal audit is shifting from traditional compliance to a more strategic, technology-driven function.
Organisations are becoming ever more complex with heightened expectations from customers and stakeholders, pronounced dependence on technology and reliance on third parties. The last decade has seen growing geopolitical uncertainty and the extension of legislation into new areas as regulators seek to tackle global issues such as climate change and data protection.
Professional industry analysis provided by a consultancy firm, focusing on business strategy.
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