Against a backdrop of transformation and industry disruption, many businesses have been driven to rethink their value propositions to stay relevant. Similarly, internal audit functions must continue to innovate and evolve to contribute value and keep pace with business change.
PwC’s 2015 State of the Internal Audit Profession Study explores the views of over 1,300 chief audit executives (CAEs), senior management and board members globally to identify opportunities and threats to the function. The study also provides insight into the skills, behaviours and actions necessary for internal audit to address these and successfully navigate a dynamic business environment. Particular focus has been given to areas including: