Consultancy-me feature: the evolving role of internal audit
In a featured article for Consultancy-me.com, Dana Al Yazeedi, Partner, Business Risk Services examines how the role of Internal Audit is evolving from identifying past failures to anticipating future risks, and how audit teams can provide greater strategic value by connecting emerging risk signals with organisational controls and decision-making.
The article provides insight into the changing expectations of Internal Audit as boards navigate disruption from AI, cyber threats, digital transformation, geopolitical uncertainty and changing regulation. It highlights the growing need for audit teams to move beyond reporting individual findings and instead identify patterns, connect risks across the organisation and provide forward-looking intelligence that supports decision-making.
By connecting issues across areas such as data, access controls and third-party readiness, Internal Audit can help boards understand the cumulative impact of risk and identify potential challenges before they affect critical business outcomes.
The article also considers the growing role of AI, emphasising that technology should be built on strong governance, reliable data, clear accountability and effective controls. It highlights the importance of addressing the underlying causes of recurring audit findings, rather than focusing solely on whether individual actions have been closed.
Overall, the article highlights an opportunity for Internal Audit to become a more forward-looking strategic function, providing boards with early warning, constructive challenge and decision-relevant intelligence that helps organisations anticipate emerging risks and navigate uncertainty.
This article was first published in Consultancy-me.com, 2 November 2026.
Experts / Authors
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Dana Al Yazeedi Dana is a Partner in Business Risk Services at Grant Thornton UAE, with more than 17 years of experience in internal audit, risk management and corporate governance. She advises organisations on strengthening governance frameworks, managing risk and driving sustainable business performance.View Profile