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Data | Digital | Domain - Triad of Internal Audit Transformation

Internal Audit Survey 2025

The Protiviti Internal Audit Survey 2025, conducted in collaboration with IIA India, provides analysis of the evolving role of internal audit amid digital transformation, AI-driven risks, and increasing regulatory complexities. As businesses navigate this rapidly changing landscape, internal audit leaders must shift from traditional compliance oversight to strategic enablers of resilience, agility, and risk intelligence.

Based on insights from 225 CAEs, this survey highlights three critical transformation levers that will shape the future of internal audit:

  • Data Analytics – Driving deeper risk insights and enhanced audit efficiency.
  • Digital Solutions – Leveraging AI, automation, and emerging technologies for predictive risk management.
  • Domain Expertise – Strengthening audit teams with specialised knowledge in cybersecurity, finance, and operations.

As organisations embrace next-gen risk management, internal audit functions must evolve to provide proactive assurance, strategic advisory, and real-time governance solutions. This survey serves as a roadmap for future-proofing internal audit through digital innovation, advanced analytics, and expert-driven insights.

Download Survey Report
The findings of the survey represent insights and actions taken by CAEs to elevate their impact in this increasingly intricate risk environment.
Key Findings

Key Findings:

  • Emerging Risks: 72% cite AI-driven risks, 66% highlight cybersecurity threats, and 55% identify data privacy concerns.
  • Data-Driven Audits: 65% report improved efficiency through analytics, while 53% see greater accuracy and actionable insights.
  • AI & Digital Integration: 69% believe AI/ML will redefine internal audits, with process mining and automated risk detection gaining momentum.
  • Specialised Expertise: 82% stress the importance of domain specialists in finance, technology, and cybersecurity to enhance audit outcomes.
  • Effective Reporting: 62% emphasise the need for concise, visual, and interactive reports to engage senior leadership more effectively.
Face the Future with Confidence ®

Protiviti India Member Private Limited is the India Member Firm of the global network of Protiviti firms, a group of independent consulting firms helping companies solve problems in finance, technology, operations, governance, risk and internal audit.  Protiviti Member Firms are separate and independent legal entities, are not agents of other firms in the Protiviti network, and have no authority to obligate or bind other firms in the Protiviti network.

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