Internal audit insights

High impact areas of focus

On an annual basis, Deloitte leverages its global network of internal audit professionals to identify high impact areas of focus that internal audit departments should consider incorporating into their audit plans. As you prepare for your 2015 internal audit activities, we are pleased to provide you with this year’s edition of our High impact areas of focus series. We hope you find it both thought-provoking and of value.


Internal audit is widely, if not universally, viewed as a key pillar in effective governance with expectations of internal audit greater and more visible than ever. High performance and effectiveness demands that internal audit departments focus their efforts on the key risks and issues facing organizations—a task made more difficult in today’s environment of continued complexity, uncertainty, and change. While transactional oversight was once the prime mover, strategic risk has come to the fore, with internal audit becoming increasingly involved in a range of business-critical areas including major projects, cost reduction, cyber, fraud, and third-party risk management.  

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