Why internal audit is becoming more relevant as a strategic partner

Internal auditing is undergoing a dynamic process of change. Based on a survey, our Internal Audit Study 2025/2026 shows that the traditional role as an auditing body is giving way to the model of a strategic sparring partner and internal ‘trusted advisor’.

This development is intended to contribute to greater efficiency, transparency and agility, as well as optimised governance. The drivers of this transformation are new technologies, increasingly agile audit planning and the implementation of Global Internal Audit Standards (GIAS).

Internal auditing under pressure to act: between complex regulations, conservative culture and new technologies

Internal audit currently faces complex challenges – and the pressure to act is high. The influencing factors range from digital innovations, cost and budget pressures, and stricter regulatory requirements to conservative internal cultures and issues surrounding talent retention. Holistic change management is therefore essential.

Among other things, our survey shows that digital transformation is in full swing. More than four out of five of the companies surveyed use artificial intelligence (AI) in audit processes, and a large majority also use data analytics – with measurable added value for audit quality. Our experts evaluate the study results and provide valuable strategic insights and practical recommendations for action.

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Internal audit as a strategic partner

We surveyed companies about cultural and role changes as well as the use of technology.

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Key findings of the survey at a glance:

81 per cent of the companies surveyed use AI in internal auditing, with 68 per cent reporting better audit findings.
71 per cent use data analytics – only 17 per cent do not use it at all.
68 per cent have implemented GIAS requirements in their IA charter, 60 per cent in their strategy, and 38 per cent in their risk profile.
59 per cent are planning a readiness assessment in accordance with the new EQA standards for external quality assessment (EQS standards).
Topical requirements such as cybersecurity, ESG and third-party management are the most frequently considered topics.
The biggest challenges in shaping change are cited by 64 per cent as technological adjustments, by 40 per cent as talent retention and by 50 per cent as regulatory requirements.