{"id":7523,"date":"2026-08-19T10:02:53","date_gmt":"2026-08-19T08:02:53","guid":{"rendered":"https:\/\/arcad.lu\/?p=7523"},"modified":"2026-08-19T10:05:00","modified_gmt":"2026-08-19T08:05:00","slug":"audit-interne-creation-valeur","status":"publish","type":"post","link":"https:\/\/arcad.lu\/en\/audit-interne-creation-valeur\/","title":{"rendered":"From compliance to value creation: internal audit is evolving"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7523\" class=\"elementor elementor-7523\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6db90f4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6db90f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column 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}\n}\n<\/style>\n\n\n<article class=\"arcad-value-audit\" lang=\"fr\">\n\n    <div class=\"arcad-shell\">\n\n        <!-- HERO -->\n        <header class=\"arcad-hero\">\n\n            <div class=\"arcad-hero-content\">\n\n                <p class=\"arcad-eyebrow\">\n                    Internal audit \u00b7 Developments \u00b7 Value creation\n                <\/p>\n\n                <h1 class=\"arcad-title\">\n                    From compliance to value creation: internal audit is evolving\n                <\/h1>\n\n                <p class=\"arcad-lead\">\n                    Long seen as a backwards-looking compliance exercise, internal audit has changed profoundly. Recent international standards and board expectations are shaping a more strategic, forward-looking function.\n                <\/p>\n\n                <div class=\"arcad-meta\">\n                    <span>Category: Internal audit<\/span>\n                    <span>Reading time: 5 minutes<\/span>\n                    <span>Series: Understanding Internal Audit (3\/7)<\/span>\n                <\/div>\n\n            <\/div>\n\n        <\/header>\n\n\n        <div class=\"arcad-content\">\n\n            <!-- INTRODUCTION -->\n            <div class=\"arcad-intro\">\n\n                <p>\n                    For a long time, internal audit operated on fixed cycles: reviewing, year after year, a list of entities or processes, checking their compliance with procedures. Useful, but limited: this approach could devote as much attention to a minor subject as to a major risk.\n                <\/p>\n\n            <\/div>\n\n\n            <!-- REP\u00c8RES -->\n            <div class=\"arcad-facts\">\n\n                <div class=\"arcad-fact\">\n                    <strong>Create, protect, sustain<\/strong>\n                    <span>The purpose of internal audit<\/span>\n                <\/div>\n\n                <div class=\"arcad-fact\">\n                    <strong>2024<\/strong>\n                    <span>Publication of the Global Internal Audit Standards<\/span>\n                <\/div>\n\n                <div class=\"arcad-fact\">\n                    <strong>Risk in Focus 2026<\/strong>\n                    <span>Current board expectations<\/span>\n                <\/div>\n\n            <\/div>\n\n\n            <!-- 01 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    01\n                <\/div>\n\n                <div>\n\n                    <h2>From a tick-box audit to a risk-based audit<\/h2>\n\n                    <p>\n                        The model that is gaining ground today is different. Internal audit focuses its work where the risks are most significant for the organisation, and adapts its plan when these risks evolve. We no longer \u00abmake the rounds\u00bb of everything every year: we go first where the stakes are real.\n                    <\/p>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 02 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    02\n                <\/div>\n\n                <div>\n\n                    <h2>Create, protect and sustain value<\/h2>\n\n                    <p>\n                        The Global Internal Audit Standards published in 2024 by the Institute of Internal Auditors (IIA) clearly state the purpose of the function: to enhance the organisation's ability to <em>create, protect and sustainably grow<\/em> value creation. The word \u00abcreate\u00bb is not trivial. A function that limits itself to protecting looks mainly backwards; a function that also helps to create value illuminates decisions, projects and strategy.\n                    <\/p>\n\n                    <div class=\"arcad-callout\">\n                        <strong>In practical terms:<\/strong> audit a transformation project <em>before<\/em> its launch \u2014 to verify that hypotheses, risks and controls have been thought through \u2014 brings more than noting its failures two years later.\n                    <\/div>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 03 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    03\n                <\/div>\n\n                <div>\n\n                    <h2>What boards expect today<\/h2>\n\n                    <p>\n                        Expectations are rising. According to the report <em>Risk in Focus 2026<\/em>, coordinated by the European Confederation of Institutes of Internal Auditing (ECIIA), the risk landscape has never been so volatile: cybersecurity, artificial intelligence, geopolitical uncertainty. In this context, boards are demanding faster, clearer assurance that is more geared towards anticipation.\n                    <\/p>\n\n                    <p>\n                        The same report points to a persistent gap between the level of certain risks and the time internal audit can devote to them. Bridging this gap requires trade-offs \u2014 and a close dialogue between the board, management and internal audit on priorities.\n                    <\/p>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 04 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    04\n                <\/div>\n\n                <div>\n\n                    <h2>A forward-looking function<\/h2>\n\n                    <p>\n                        The shift comes down to a single sentence: moving from observation to advice. Not abandoning insurance\u2014it remains the core business\u2014but adding anticipation to it: flagging emerging risks, shedding light on important decisions, and helping the organisation to prepare rather than repair.\n                    <\/p>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- \u00c0 RETENIR -->\n            <aside class=\"arcad-takeaway\">\n\n                <span class=\"arcad-takeaway-label\">\n                    To remember\n                <\/span>\n\n                <p>\n                    Internal audit is no longer a past-looking compliance exercise. Its purpose is now to help create, protect and sustain value, with agile assurance aligned to real risks. For boards, it is a function to be engaged proactively, not just consulted after the event.\n                <\/p>\n\n            <\/aside>\n\n\n            <!-- CTA -->\n            <section class=\"arcad-cta\">\n\n                <div>\n\n                    <div class=\"arcad-cta-title\">\n                        Evolving your internal audit towards greater value.\n                    <\/div>\n\n                    <p>\n                        ARCAD helps refocus the function on your actual risks and on anticipation.\n                    <\/p>\n\n                <\/div>\n\n                <a\n                    class=\"arcad-button\"\n                    href=\"mailto:administration@arcad.lu?subject=Demande%20d'\u00e9change%20-%20\u00c9volution%20de%20l'audit%20interne\"\n                >\n                    Schedule an exchange \u2192\n                <\/a>\n\n            <\/section>\n\n\n            <!-- SOURCES -->\n            <section class=\"arcad-sources\">\n\n                <h3>References &amp; further reading<\/h3>\n\n                <ul>\n\n                    <li>\n                        Global Internal Audit Standards, Institute of Internal Auditors (IIA), 2024.\n                    <\/li>\n\n                    <li>\n                        Report <em>Risk in Focus 2026<\/em>, European Confederation of Institutes of Internal Auditing (ECIIA).\n                    <\/li>\n\n                <\/ul>\n\n            <\/section>\n\n        <\/div>\n\n    <\/div>\n\n<\/article>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Internal audit is evolving from a compliance-driven approach towards a risk-based function that is more anticipatory and designed to create, protect and sustain value for the organisation.<\/p>","protected":false},"author":2,"featured_media":7529,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[28],"class_list":["post-7523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-audit-interne"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Audit interne : de la conformit\u00e9 \u00e0 la cr\u00e9ation de valeur<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez comment l\u2019audit interne \u00e9volue vers la cr\u00e9ation de valeur gr\u00e2ce \u00e0 une approche fond\u00e9e sur les risques, l\u2019anticipation et les nouvelles attentes des conseils.\" 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