A global survey of 213 internal audit leaders by AuditBoard has revealed the profession is under acute strain, challenged by stagnant resources, the rapid rise of AI, and a persistent identity crisis. Despite the belief that AI will transform internal audit within five years, only 28% of leaders feel confident in their teams’ ability to audit AI risks, while 63% of organizations lack a formal governance framework for its use. Budget pressures remain intense, with 43% of teams seeing no increase in funding for 2025 and 18% reporting cuts, despite broader responsibilities. Meanwhile, just 24% believe their function is viewed as a trusted advisor. The report calls for a dual strategy: automating routine tasks using AI while enhancing critical human skills like professional skepticism, ethical judgement, and relationship-building.
Internal audit profession faces existential pressures faced by finance leaders
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