How the internal audit function is evolving

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Digitalization brings both new opportunities and threats to the business environments. Such developments demand that internal auditors acquire digital skills and enhance consulting capabilities so the function can help companies effectively manage emerging risks. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.