Internal Audit functions must remain agile when developing their 2024 audit plans as their organisations face evolving challenges. The uncertainty and disruption that was seen across the global business landscape last year continues to intensify pressure on the risk and control environment. 

To support Heads of Internal Audit, we have identified and compiled the key thematic areas and related risks which Internal Audit functions should consider. The thematic areas include both emerging and established risks which Internal Audit should consider when preparing its agile annual Internal Audit plan for 2024.

While the report is not an exhaustive list of thematic areas, these can serve as a starting point from which the Internal Audit function can leverage when assessing the organisation’s risk profile and control environment throughout 2024. 

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