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An unprecedented set of challenges has led to broadened demands on Internal Audit functions. In addition, the pace and scale of innovation in the profession pointed to the need for an update of our vision. Our updated IA 4.0 framework brings three new features to the forefront. By aligning Internal Audit’s outcomes with the organization’s purpose, helping accelerate organizational change and learning, and further embracing digital, we believe Internal Audit can upgrade and maximize its impact and the value it delivers.
A lot has happened since Deloitte released Internal Audit 3.0, our market leading framework for elevating the role and expanding the remit of Internal Audit. This framework supported the concept that Internal Audit is responsible for balancing three core activities: providing assurance, advising management, and anticipating risks and opportunities. Internal Audit 3.0 has been a useful and durable framework for many internal audit functions as they’ve evolved their role and remit, and inspired innovation in their ways of working.
Our new Internal Audit 4.0 publication, directed to Internal Audit leaders, professionals, and stakeholders, brings three new features to the forefront. By aligning IA’s outcomes with the organization’s purpose, helping accelerate organizational change and learning, and further embracing digital, we believe IA functions can upgrade to maximize its impact and the value it delivers.
The publication:
- Recaps the elements of Deloitte’s Internal Audit 3.0 framework
- Summarizes lessons learned along the way as IA functions have adopted the framework
- Presents a refreshed vision of the future for the Internal Audit function, which we describe as IA 4.0
If you would like to know more about Internal Audit 4.0 and how Deloitte can help, please reach out to our contacts below.
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Lena Woodward
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