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2023 Internal Audit Hot Topic and Focus Areas

A summary from across the web of 2023's Internal Audit Hot Topic's, Focus Area's and Risk Priorities.

We have searched across the web; through each of the Big 4's websites, through the IIA, and across thought leadership sites to find out what they all consider to be the top risk / focus areas for Internal Audit going into 2023.


Each year, these risk in focus / hot topics reports can prove to be an invaluable resource for many audit functions and show many upcoming or potential risks which Chief Audit Executives (CAE's) and Audit Committees should be considering. You can see what the 2022 hot topics were by reading this blog post, or you can read the 2021 blog post. If you're really keen, you can go all the way back to the 2020 hot topics by reading this blog post.


In this post, we will show you what the IIA, PwC, Deloitte, Protiviti and Gartner all consider to be the main focus areas for 2023.