Building on New Approaches

2019 Planning Priorities for Internal Audit

Deloitte’s 2019 Internal Audit Planning Priorities

It is clear from the breadth of topics covered in this publication that the role of internal audit (IA) continues to evolve. Recognising the increasingly complex assurance that IA is being challenged to provide, and a continued focus on functional transformation.

For the first time we have included a dedicated section focusing on some of the new tools and techniques available to IA to deliver against their evolving mandate. Agile auditing, the use of automation and the talent needs of the IA teams of tomorrow are all featured. Whilst readers may be familiar with some of these terms, the inclusion of topics such as risk sensing represent the cutting edge of internal auditing and demonstrate how technology is changing the way our professions works.

There are also a number of new focus areas to consider for inclusion in annual audit plans. We anticipate an increased emphasis on digital risks (including artificial intelligence and ‘cloud’ computing), a continuing focus on data privacy and GDPR and oversight of 3rd parties.

Our ‘Topics by Theme’ section provides further detail on each of these interesting topics including, where relevant, additional sector-specific insights. For each of the topics you will find a brief commentary providing some background, along with notes on how the topic can be audited and some of the potential challenges that you may face.

As always, we hope this edition contributes to your annual planning process, providing useful insights and generating meaningful debate with key stakeholders and with your teams. Should you wish to discuss any aspect in further detail, please do not hesitate to contact one of our team.

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