Perspectives

Internal Audit perspectives

Your one-stop shop for all things IA

Internal audit (IA) is constantly evolving and growing as a function to keep up with the demands of the business. How can you keep pace—and get ahead—of the rate of change? Explore our latest perspectives and happenings to learn about the current—and future—state of IA.

2024 Global Internal Audit Standards

Read our POV on Internal Audit's role in elevating the profession through adoption of the new Global Internal Audit Standards

Explore insights and actions

What happens when IA meets AI?

Your hub for the evolving landscape of internal audit

Stay ahead of AI's impact on internal audit with our comprehensive library hub. Discover the latest perspectives, in-depth analyses, innovative practices, and strategic insights.

Explore insights and actions

AI enhancements for internal audit

How can you design your AI strategy and accelerate its impact on your auditing practice?

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The FinanceAI™ dossier

A selection of high-impact Generative AI use cases in Finance.

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AI risk assessment case study

A consumer products company’s internal audit team needed a simpler, faster way to perform and report on its risk assessment. Here’s how Deloitte helped.

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WestRock's GenAI audit leap

Discover how WestRock improved its internal audit processes using Generative AI, enhancing efficiency and accuracy in risk management and compliance strategies.

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Internal audit hot topics

Is the disruptive potential of GenAI the real deal or a deep fake? Internal audit can help companies decide.

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GenAI risks and rewards

What should IA teams consider when thinking about the risks of and opportunities for GenAI?

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What Generative AI Can Mean for Finance

As CFOs invest time and money in emerging technology for finance and their broader organizations, they should be aware of its many opportunities and risks.

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Digital IA roadmap

How can IA ride the digital wave to deliver better insights, quality, efficiency, and impact?

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Perspectives

2025 Global internal audit hot topics

DELOITTE'S LATEST GLOBAL REPORT EXPLORES THE TOP RISKS AND OPPORTUNITIES IN INTERNAL AUDIT

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Governing a relevant, effective, and valued internal audit function

HOW CAN AUDIT COMMITTEES STAY INFORMED ABOUT NEW STANDARDS AND REGULATORY CHANGES?

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2025 investment management internal audit hot topics

DISCOVER HOW YOUR FIRM CAN THRIVE IN THE EVOLVING INVESTMENT MANAGEMENT LANDSCAPE OF 2025.

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Purpose-built: SOX program operating models

HOW CAN COMPANIES STRUCTURE THEIR SOX OPERATING MODEL?

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2024 Global CAE Survey

THE REPORT REVEALS KEY FACETS OF THE CURRENT STATE OF INTERNAL AUDIT WORLDWIDE

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Agility in the new Internal Audit Standards

DISCOVER HOW ADOPTING AGILE METHODS CAN HELP YOUR ORGANIZATION

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Empowering IA teams with evolutionary leadership

DISCOVER HOW IA LEADERS CAN IMPROVE TEAM DYNAMICS AND OVERALL PERFORMANCE

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Leading internal audit - the Agile way

What leaders should consider as they embark on the transformation journey

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Embracing an Agile audit methodology for enhanced efficiency

Unlocking transformation through the Scrum Framework

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Rising perils amid a plethora of platform choices

The risks that should be on internal audit’s radar

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Infusing Agile in Internal Audit

Why mindset takes priority over process

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Internal Audit 4.0: Megatrends reshaping the IA framework

Purpose-driven and digitally powered IA function of the future

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Are DEI promises kept when measured?

DEI IA operations can boost workplace fairness

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Sculpting the future of internal audit

HOW CAEs CAN CARVE OUT A RESILIENT, TRANSFORMED FUNCTION

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Cyber risk and the role of chief audit executives

CAE’s influence over IA and cybersecurity

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Advancing IA risk assessment capabilities

Why it’s time to invest in AI-powered solutions

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IA competencies and the gaps that exist

Advancing capabilities beyond foundational levels

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Digital capabilities power the future of IA

The importance of AI in risk management

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Becoming Agile: Elevating IA performance and value

Innovation in IA to enhance agility

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Moving IA toward robotic process automation (RPA)

Internal audit’s evolution in the digital age

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The innovation imperative of internal audit

A guide to accelerating IA strategy and techniques

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The future of IT audit

A new mindset for today’s IT-driven enterprise

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A call to action on the three lines model

Reshaping risk management

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Connect. Modernize. Digitize. Take command of risk

A strategic way to build resilient organizations

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An internal auditor’s guide to auditing blockchain

Blurring the line between physical and digital

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Internal Audit 4.0

Purpose driven, digitally powered

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What Organizational Traits Strengthen an Internal Audit Function?

NEW GLOBAL STANDARDS DESCRIBE ATTRIBUTES AND RELATED PRACTICES CONSIDERED INDICATIVE OF AN EFFECTIVE INTERNAL AUDIT FUNCTION

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Salesforce: The ‘Right’ Compliance Strategy May Be to Shift Left

FOR AN ORGANIZATION WHOSE NO. 1 VALUE IS TRUST, COMPLIANCE IS OFTEN FRONT AND CENTER, SAYS LOKESH RAMANI, THE SAAS COMPANY’S VICE PRESIDENT, SECURITY COMPLIANCE

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Business Transformation: Creating Value Through Effective Risk Management and Controls

THOUGHTFUL RISK MANAGEMENT CAN MAXIMIZE ROI OF A TRANSFORMATION, HELP MAINTAIN EFFECTIVE CONTROLS DURING THE TRANSFORMATION, AND OPTIMIZE THE CONTROL ENVIRONMENT STEADY STATE

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How WestRock Harnessed GenAI to Enhance Internal Audit

Internal Audit Vice President Paul McClung shares how AI is transforming the audit process and delivering improved results for the global paper and packaging company

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Prudential: Integrating Risk Management Across the 3 Lines

The insurer’s mindful approach to a risk management transformation focuses on people, process, and technology

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Compliance Complexity a Concern? Consider Modernizing

Adopting a compliance by design, digital-first approach often leads to a more adaptable and resilient enterprise

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What Generative AI Can Mean for Finance

As CFOs invest time and money in emerging technology for finance and their broader organizations, they should be aware of its many opportunities and risks

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Dive deeper

Internal Audit: Connecting Dots Between Value and ESG Reporting

Internal audit has a significant role to play in developing a tailored, risk-based approach that integrates ESG risk management and reporting

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Using a Hybrid Mindset to Disrupt Internal Audit

Goldman Sachs global internal audit analytics and tech transformation leader Ivan Martinez has built a thriving data analytics team from the ground up

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Molson Coors: Compelling Stories Are Brewing in Internal Audit

New technology capabilities aimed at enhancing the risk assessment process also provides the internal audit team more breathing room to engage in higher value work

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3 Ways to Transform Risk Assessments with AI

Senior leaders gain improved risk insights

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ESG and the Role of Internal Audit

A growing focus on ESG within IA

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Internal Audit of the Future

Case study: A clear lens on risk

A consumer products company’s internal audit team needed a simpler, faster way to perform and report on its risk assessment. Here’s how Deloitte helped.

Learn more here

Resilient CAE podcast: Conversations with internal audit leaders

What inspiration can you take from others who have succeeded in their evolving roles? Hear from executives across industries as they share their perspectives and explore what it means to be a resilient internal audit leader today.

Listen and subscribe

Innovation in Risk & Controls Dbriefs webcast

Anticipating tomorrow’s complex issues and new strategies is a challenge. Take the lead with Dbriefs—live webcasts that give you valuable insights on important developments affecting your business, and CPE credits.

View and subscribe today

Case study: There’s no I in team. But there is in IA.

What happens when leadership isn’t taking the lead? Learn how a customized Greenhouse Lab helped an IA team craft a winning strategy.

Learn more here

Get in touch

Sarah Fedele

Principal | Deloitte Risk & Financial Advisory

sarahfedele@deloitte.com

+1 713 982 3210

Sarah leads the US Internal Audit (IA) practice within Deloitte Risk & Financial Advisory and is a member of Deloitte’s Global Internal Audit executive team. In these roles, Sarah and her teams are hy... More

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Internal Audit perspectives

Your one-stop shop for all things IA

2024 Global Internal Audit Standards

What happens when IA meets AI?

Your hub for the evolving landscape of internal audit

Explore insights and actions

Perspectives

Wall Street Journal Risk & Compliance Journal features

Internal Audit of the Future

Get in touch

Principal | Deloitte Risk & Financial Advisory

Latest news from @DeloitteRiskFin

Sharing insights, events, research, and more

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