In a continuously changing world full of uncertainties, Chief Audit Executives and Internal Audit functions must remain agile when establishing their risk landscape and developing their 2023 audit plan. Internal audit is one of the functions at the heart of transformation and adaption to new realities. But all too often, risk and regulation are afterthoughts. They are sometimes viewed as staid necessities that slow down the business. The truth is, however, when you address risk and regulation in a disciplined way, through the eyes of all stakeholders, it doesn't hold you back - it gives you the freedom to move faster and anticipate.

People want to do business with and work for organizations they trust. The way we see it, trust is the ultimate business enabler, and your Internal Audit function can help creating it by actively anticipating risks and opportunities and detect system failures before it is too late.

To support you build trust within your organization, enabling stakeholders to see the value in the Internal Audit function, we present you with insights in the most recommended areas to be included in your audit plan FY 2023.