As organizations brace for a year of increasing disruption and complex risk, Deloitte’s report “Internal Audit Hot Topics 2025” sheds light on the critical areas internal audit functions must prioritize to remain relevant and value-driven. Authored by Deloitte’s audit and assurance experts, the report emphasizes that 2025 will demand greater agility, deeper stakeholder collaboration, and a proactive stance toward emerging risks. The publication offers a forward-looking perspective on how internal audit can evolve from a control-centric role to one that shapes strategy and performance.
One of the central messages of the report is that internal auditors must deepen their involvement in enterprise risk management and transformation initiatives. Traditional audit plans are no longer sufficient in environments characterized by geopolitical uncertainty, economic volatility, and technological disruption. Internal audit must adopt dynamic planning mechanisms and scenario-based risk assessments to ensure alignment with the most material threats and opportunities facing the business.
Technology continues to feature prominently in Deloitte’s outlook. The authors highlight the growing importance of AI governance, cybersecurity, and data ethics. These are no longer solely IT concerns but are now enterprise-wide imperatives. Internal audit must understand how these technologies impact business models and operational resilience. Additionally, as regulators increase their focus on algorithmic transparency and AI bias, auditors are expected to provide assurance over automated decision-making systems.
Another key theme is the evolving expectations of stakeholders, including regulators, investors, and employees. The report argues that internal audit should take a more active role in assuring environmental, social, and governance (ESG) commitments. Topics such as supply chain due diligence and diversity and inclusion metrics are becoming strategic necessities. Internal auditors are encouraged to build new capabilities and establish strong partnerships across the organization to validate ESG disclosures and performance.
Deloitte also emphasizes the importance of internal audit functions investing in their own transformation. This includes upskilling in data analytics, fostering a culture of continuous learning, and enhancing audit technologies. According to the authors, innovation in internal audit is essential to maintaining influence in boardroom discussions and contributing meaningfully to long-term value creation.
Ultimately, “Internal Audit Hot Topics 2025” calls on audit leaders to rethink their mandate in the face of accelerating change. Instead of reacting to risks after they materialize, internal audit must anticipate disruptions and contribute to building resilient strategies. This requires a new mindset, the adoption of advanced tools, and strong alignment with the strategic priorities and values of the organization.
The full article was published by Deloitte and can be accessed online.