Internal Audit

Internal auditing is an objective assurance and consulting activity designed to add value and improve an organization's operations. It can help an organization accomplish its strategic objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance processes.

Deloitte member firms’ Internal Audit services help boards and senior executives better manage enterprise risks. Deloitte professionals help organizations enhance the effectiveness, quality, and value received from Internal Audit (IA). Deloitte’s broad understanding of risks and areas of operational improvement—particularly the nuances of specific industry sectors and markets—can help internal audit functions improve their performance and operating efficiency and bring value to their organizations.

Featured insights

Internal audit insights - High impact areas of focus


To be truly effective, internal audit departments should ensure that their efforts are targeted at the key risks and issues facing organizations - a task made more difficult in an environment of increasing complexity, uncertainty and change. Within this document, we share several key areas that we believe internal audit departments should consider incorporating into their audit plans.

Harnessing the full potential of Internal Audit


Internal Audit is not a one-size–fits-all function, and typically not everyone in the organization agrees on what its primary focus should be. Find out our thoughts on harnessing the full potential of Internal Audit – To protect and enhance.
Key questions for audit committees to ask about Internal Audit

Key questions for audit committees to ask about Internal Audit


An effective relationship between the audit committee and internal auditors is fundamental to the success of the Internal Audit (IA) function. This questionnaire is designed to assist audit committees in their evaluation of IA and the chief audit executive.
Reining in project risk: Predictive project analytics

Reining in project risk: Predictive project analytics


Predictive project analytics holds tremendous potential for helping organizations assess the likelihood of project success, improve overall project performance, and identify and implement quick fixes for projects and programs already underway.
Insight: Delivering value to stakeholders

Insight: Delivering value to stakeholders


Published by the Institute of Internal Auditors and co-authored by Deloitte & Touche LLP’s Patricia Miller and Tara Smith, this report discusses how internal auditors could do more to deliver insights into organizational risks and opportunities.
Adding insight to audit: Transforming internal audit through data analytics

Adding insight to audit: Transforming internal audit through data analytics


Business analytics holds incredible promise for moving the internal audit process from hindsight to insight and foresight. This white paper discusses how analytics allows companies to more skillfully slice and interpret their data, deliver insight, and add value — enabling executives to make more efficient and effective decisions.