2025 North American Pulse Report

All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Deborah Poulalion and Andy Cook break down the 2025 North American Pulse of Internal Audit report. They discuss emerging trends, challenges, and opportunities for internal auditors, covering issues like strategy, funding, and artificial intelligence. The 2025 North American Pulse of Internal Audit report is sponsored by AuditBoard. The public consultation for the Third-Party Topical Requirement is open! Review the draft and share your feedback by April 20, 2025. Visit this link to access the public consultation draft to have your say!

Host:

Deborah Poulalion, senior manager, Research & Insights, The IIA

Guests:

Andy Cook, CIA, director, Professional Guidance – Financial Services, The IIA

Key Points:

• Introduction (00:00-00:09)
• The North American Pulse of Internal Audit report (00:10-00:31)
• The impact of strategy and funding on internal audit (00:32-05:15)
• The shift toward advisory services (05:16-08:41)
• Technology risks and cybersecurity challenges (08:42-10:45)
• The growing importance of data analytics (10:46-13:31)
• The role of generative artificial Intelligence in internal audit (13:32-16:57)
• Expanding responsibilities of chief audit executives (16:58-19:10)
• Audit planning and resource allocation (19:11-22:36)
• Gender trends in internal audit leadership (22:37-24:10)
• Remote work trends in internal audit (24:11-28:41)
• The Global Internal Audit Standards and available resources (28:42-29:40)
• Final thoughts and closing remarks (29:41-30:25)

The IIA Related Content: Interested in this topic? Visit the links below for more resources:

• The IIA's Research & Reports Center
• 2025 Risk in Focus
• Standards Knowledge Center

Visit The IIA's website or YouTube channel for related topics and more.

Resources Mentioned:

• The IIA's 2025 North American Pulse Of Internal Audit
• The IIA's Global Internal Audit Standards
• The IIA's Vision 2035 Report
• The IIA's Public Consultation for Third-Party Topical Requirement

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