The Internal Audit Agenda 2025

In today's rapidly evolving risk landscape, organisations face an array of challenges and uncertainties. Technological advancements, shifting customer expectations, macroeconomic and geopolitical instability, and climate change all demand strategic agility and robust risk management.

Our 27th Annual Global CEO Survey tells us that, in 2024, CEOs are increasingly concerned about the long-term viability of their organisations, with many taking steps to refine or reinvent their business models.

Internal Audit serves as a vital ally, fortifying organisations against heightened risk and complexity and helping them stay resilient as they seek to deliver their business strategy.

Discover essential insights for Internal Audit

‘The Agenda’ provides a comprehensive Internal Audit perspective on the key risks and issues that dominate the boardroom agenda across all industries. Complementing this, our ‘Horizon Scanning’ publications delve into the Financial Services regulatory landscape, offering in-depth analysis of the current and upcoming ‘hot spots’ impacting Financial Services institutions.

Together, these publications encapsulate our expert insights on the critical risks that are top of mind for boardrooms. They are designed to:

• spark discussions,
  
• inspire fresh thinking, and
  
• provide a valuable reference for Internal Audit teams in planning, re-planning, audit scoping, and strategy development.

These guides will be an invaluable resource, helping Internal Audit teams to effectively fulfill their roles and responsibilities.

The Agenda - In-depth insights for today’s complex risk landscape

This year's publication delves deeper than ever before, offering detailed analysis and links to further reading to help you understand the increasing complexity of today's risk environment.

The document is organised into three key sections:

1. Macro-economic trends
2. Hot topics on the boardroom agenda
3. Professional practices update

While the topics covered are not exhaustive, they focus on the most pressing risks likely to be on Board agendas in the coming months. By concentrating on these critical areas, the publication provides a strategic overview that will assist Internal Auditors in navigating current complexities. It also serves as a valuable resource for Boards and Audit Committees striving to enhance their governance effectiveness.

We trust that you will find these documents useful. Your feedback is always welcome.