Internal audit: A purpose-driven future

New Zealand’s public sector leaders are working in an environment of constant change, tight resources, and increased scrutiny, with little room for error. From global events and regulatory change to financial constraints and new technologies, these pressures are reshaping how organisations operate. As a result, expectations of internal audit are changing, with increased demand to help organisations perform well, act transparently, and maintain trust.

To paint a picture of what effective assurance and governance look like today, our report, Internal audit: A purpose-driven future, brings together insights from more than 30 governors and senior leaders across Aotearoa’s public sector.

The report sets five clear expectations from governors and chief executives about the role internal audit needs to play to effectively support governance, performance, and organisational resilience in today’s world. It covers challenges, opportunities, and strengths of audit going forward.