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Effective internal control is essential in a dynamic world.

Effective internal control is one of the essential enablers for entities to grow with confidence and integrity in a multi-stakeholder world filled with volatility, uncertainty, disruption, and complexity. Accountancy, finance, and internal audit professionals are fundamental players, together with others, in the control frameworks of their entities. In today’s rapidly evolving environment, entities face many challenges and need to keep controls top of mind as their organizations transform. 

 

Transformation, including the adoption of digital enablers, is altering the way that processes are undertaken. Rapid response to changing customer and economic factors is a reality. 

 

In this joint report by the Internal Audit Foundation, Association of Chartered Certified Accountants (ACCA), and Institute of Management Accountants (IMA), we explore emerging trends, their impact on internal controls, and the need for internal controls to be agile and future-ready to support business transformation and growth.

 

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