Rising to the challenge

Keeping pace with stakeholder expectations

As expectations rise, Internal Audit is responding by increasing the value it delivers. Our State of the Internal Audit Profession study has found that the highest performing Internal Audit functions, those adding the greatest value to their organisations, are not only delivering on their core mandate of providing assurance, but are aspiring to deliver value as a trusted advisor.

While this is positive, our research indicates that there is still room for improvement.

Attributes of leading Internal Audit functions

Our research has consistently pointed to the importance of eight core attributes shared by leading Internal Audit functions, regardless of their mandate, scope of work, or size.

In our latest insights we explore the Eight Attributes of Internal Audit Excellence and how using them as a route map can help Internal Audit functions raise the bar and deliver excellence to all of their stakeholders.

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Sam Samaratunga

UK Risk Assurance Leader, PwC United Kingdom

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