Global Perspectives and Insights: Emerging Trends


This report touches on two emerging issues: auditing culture and keeping up with technology (cybersecurity and big data). The report also explores how internal audit can, and arguably must, rise to the level of trusted adviser.

Across the globe, internal audit leaders are making strides toward excellence — demonstrating the business acumen, technical expertise, and relationship skills to be an invaluable resource in furthering the organization’s governance, risk management, and strategic objectives.

Anticipated increases in internal audit staff size and budget in many parts of the world reflect a recognition of, and support for, internal audit’s elevating value by executive management and boards and enable internal audit functions to increase time devoted to critical areas such as risk management assurance, strategic business risks, and IT. But by many accounts, we need to continually get better.

To understand how we, as a profession, are doing our work in an ever-changing environment, The IIA launched a global survey earlier this year. More than 2,200 internal audit practitioners from 111 countries and territories offered their insights.

Download Global Perspectives and Insights October 2016: Emerging Trends

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