The Agenda: An internal audit perspective on risks and issues on the boardroom agenda

PwC's 26th global CEO survey tells us that, in 2023, CEOs are facing both long-term threats to financial and environmental sustainability; and immediate pressures associated with inflation, economic volatility and geopolitical risk. These threats and associated opportunities are more complex than ever before. It is therefore no wonder that CEOs are increasingly focussed on resilience: investing in people, processes, data and technology to allow their organisations to survive and thrive.

Internal Audit has a critical role to play as a performance partner, helping to strengthen their organisations in the face of increased risk and complexity, and supporting resilient growth. We hope this sector agnostic hot topics guide will be a valuable source of insight to help Internal Audit in fulfilling that role. It has been designed as an accessible, easy reference resource to encourage discussion, stimulate fresh thinking and provide an aide-memoire for planning, re-planning, audit scoping and developing strategy.

For each agenda topic we set out what’s on the risk agenda; what’s changed; and what does this mean for Internal Auditors.

We hope that you find this a useful document and would welcome your feedback.