Internal Audit in 2027: where assurance can have the greatest impact

Internal Audit in 2027:  where assurance can have the greatest impact 

Internal Audit plays a critical role in helping Boards and management understand not only whether controls are operating effectively, but whether the organisation is responding to change quickly enough. 

As organisations face increasing uncertainty, evolving technologies and growing dependencies, assurance should focus on where risks are converging and where it can have the greatest impact. 

Seven areas of focus for Internal Audit in 2027

• AI, automation and accountability
• Cyber resilience
• Geopolitical and economic uncertainty
• Operational resilience and critical dependencies
• Third-party dependencies and concentration risk
• Information integrity and digital trust
• People, culture and skills

In this paper, we explore each of these areas and examine what should change in the 2027 audit plan.