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Five internal audit resolutions for 2025

The sun rises behind the skyline of lower Manhattan and One World Trade Center on January 4, 2025
Photo: Gary Hershorn/Getty Images

Richard Chambers

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As regulations are scaled back, internal audit should articulate why this doesn’t offer a license for reducing resources, but an opportunity to recalibrate their focus.

I’ve long embraced the start of each new year as an opportunity to share timely, relevant, and actionable New Year’s resolutions for the internal audit profession. For 2025, I took inspiration – and marching orders – from my November 2024 survey of CAEs (chief audit executive) on the strategic risks facing the profession. While

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