The 5 latest trends in internal audit to be followed in 2025

With global technological advancements affecting multiple economic sectors and the emergence of new regulations, the internal audit function has several changes and trends that have a direct impact on businesses in the professional market.

Discover the 5 internal audit trends to watch in 2025.

1.Strategic Alignment of Internal Audit

Internal audit functions must align with the strategic objectives of organizations. They will no longer be limited to control but will contribute to decision-making through continuous collaboration with management and assessment of decision impacts on internal controls.

Example: A company adopts a risk-based audit planning approach focused on operational units, allowing auditors to identify areas with high strategic impact.

2. Integration of Artificial Intelligence

With the development of technological tools such as artificial intelligence (AI) and process automation, many strategic areas leverage these tools to automate repetitive tasks and enhance efficiency.

Internal audit is no exception, using AI for predictive risk analysis and task automation to focus on more critical responsibilities.

Example: A company implements an AI tool that analyzes transactions, detecting anomalies that may indicate fraud or accounting errors.

3. Rise of ESG "Environmental, Social, and Governance" Auditing

Internal audit plays a crucial role in evaluating ESG (Environmental, Social, and Governance) practices by integrating environmental criteria into audit methodologies.

For instance, some companies conduct carbon emission audits to ensure compliance and avoid financial penalties.

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4. Skill Development to Manage Emerging Risks

Cybersecurity and data protection risks are continuously increasing. Auditors must strengthen their skills to address new challenges by undergoing advanced professional training and collaborating with consulting firms that have expertise and experience in the field.

5. Resource Optimization and Increased Audit Efficiency

With often limited resources, audit departments aim to maximize their efficiency. Optimizing audit processes is becoming essential to meet the growing expectations of stakeholders.

What’s changing :

• Use of analytics tools to prioritize audit missions.

• Adoption of agile methodologies for more flexible and responsive audits.

In 2025, internal audit will become more strategic, technology-driven, and focused on ESG and cybersecurity issues. 

By adapting to these trends, auditors can maximize their impact and play a key role in strengthening business resilience and growth.