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2023 Hot Topics for IT Internal Audit

Riding the wave

October 2022

We are pleased to welcome you to our annual viewpoint on the information technology hot topics for Internal Audit functions.

We are delighted that this year’s publication presents the results of a survey run across all UK industry sectors. The survey is based on an online questionnaire completed by Heads of IT Internal Audit/Heads of Internal Audit, combined with qualitative insights and perspectives from interviews held with IT Internal Audit practitioners, as well as CIOs, CISOs, CTOs and business leaders across sectors.

This publication presents the areas of focus for IT audit plans and offers a view of the 2023 planning priorities. It discusses both why each topic is relevant and of particular focus to certain sectors, as well as what Internal Audit functions may consider, or seek to do differently, to address the associated risks, in the context of the current regulatory and wider economic environment.

We hope this paper offers insights for your ongoing conversations with technology and business leaders, whilst also supporting your risk assessment and planning process for 2023. As always, we look forward to hearing your views on the key points underlined by the survey and continuing the discussion.

IT hot topics through the years: 2012-2023

Topics which appear in more than two years have been colour-coded to help illustrate their movement in the top 10 over time.

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