
a view from the audit trail
Strategic risks that cloud the horizon for internal audit
Richard Chambers discusses the pressing challenges facing internal audit functions globally, including the critical need to effectively integrate AI, close skill gaps in technology, attract and retain talent, and transition from value protection to value creation. He highlights the importance of building clear AI roadmaps, investing in targeted training, and redefining career models to enhance organizational relevance. Chambers also emphasizes the necessity of continuous risk sensing to stay ahead of emerging threats and advises auditors to align their strategies with enterprise risk and strategic priorities for greater impact.

