What internal audit must confront about its own talent, culture, and future

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• Internal audit talent shortages are reshaping the profession. Growing demand for AI, cybersecurity, ESG, and data analytics expertise is creating significant talent gaps, forcing internal audit leaders to rethink recruitment, retention, and workforce planning.
• Organizational culture has become a core internal audit responsibility. New auditing standards and evolving stakeholder expectations are making culture assessment an essential component of audit assurance, governance, and risk management activities.
• Strong internal audit culture drives audit quality and credibility. Functions that foster psychological safety, continuous learning, open communication, and employee well-being are better positioned to deliver high-quality assurance and maintain stakeholder trust.
• Workforce transformation requires more than traditional training. Future-ready audit teams need strategic workforce transformation that combines upskilling in AI and analytics with new operating models, flexible talent strategies, and continuous learning programs.
• Chief audit executives must lead culture and skills transformation. CAEs play a critical role in embedding culture, developing future-focused skills, addressing resistance to change, and creating resilient audit functions prepared for emerging risks.