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2025 Focus on the Future: Inflection Point for Transformation at Mid-Decade

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Top risks for 2025
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IIA Standards maturity
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Budget and staffing outlooks
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Future-focused auditor tips
2025 Focus on the Future: Inflection Point for Transformation at Mid-Decade

What's inside

As we head into the middle of the 2020s, internal audit faces an inflection point. The incredible level of disruption has left teams scrambling to manage risks in the face of waning resources, shifting regulations, and new technologies.
Internal auditors have an opportunity to drive real change and value for their organizations — but many are not quite there yet. Richard Chambers and AuditBoard surveyed over 375 audit leaders and found key gaps in areas such as:
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implementing and understanding AI (61% report a lack of understanding or expertise as a barrier to implementation)
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readiness to conform with the updated IIA Standards (35% expect to miss the January deadline)
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developing strategic plans (57% report a range of impediments to strategic planning, from “uncertainties about the future” to “lack of experience”)
Additionally, many CAEs continue to report more optimistic outlooks for budget and staffing than play out in reality, as well as potential misalignment between top-rated risks and reported audit effort towards those risks.
In 2025 Focus on the Future: Inflection Point for Transformation at Mid-Decade, Richard Chambers, Senior Advisor, Risk and Audit at AuditBoard examines these trends and outlines a path forward for internal auditors to be catalysts for transformation at this pivotal moment.
Download your copy of the annual report to learn more about:
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Top-ranked risks for 2025 — and how they compare to previous responses.
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Internal audit’s use of generative AI, as well as assurance over AI risks.
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Levels of readiness for IIA Standards conformance and common barriers to meeting the requirements.
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Expected audit effort in key areas, including a pattern of ongoing misalignment between top risks and the effort put towards them.
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Optimistic talent and budget forecasts that have not kept pace with actual outcomes.
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Future-focused auditor tips for learning about and implementing AI; improving your strategic planning process; planning for technology use; implementing continuous monitoring; and more!
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