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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

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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.

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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

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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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Wall Street Journal Risk & Compliance Journal features

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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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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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How Tech Can Boost Efficiencies, Foresight in IA
Automation and data enablement can enhance IA
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Goldman Sachs Innovates to Build Next Gen IA
Innovative Agile promotes efficiency and quality
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At Dell, Internal Auditors Embrace Roles in ESG
Dell IA is focusing on data integrity and expansion
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ERM, IA Elevate Risk Solutions at Case Western
The university is using a more formal ERM approach
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Chief Audit Executives Pivot to Meet Challenges
IA firm leaders are managing evolving challenges
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AbbVie’s Rhomberg Comes Full Circle as IA Evolves
How Jim Rhomberg became an internal audit leader
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Abbott’s Mark: IA Leader, Talent Steward
How IA can prepare future organizational leaders
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A New Role for IA at Bristol Myers Squibb
Collaboration between IA, the business, and risk
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Scale Digital Transformation with Risk Management
Promote discipline and foster trust
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J&J’s Ed Davis Transforms Auditor Role
Engaging as a trust adviser
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Internal Audit of the Future

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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.

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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.

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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.

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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.

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