IMA, ACCA (the Association of Chartered Certified Accountants), and the Internal Audit Foundation conducted a global survey of more than 1,950 finance and internal audit professionals to explore trends in transformation (including the adoption of digital enablers) and its impact on internal control. The survey findings were supported by insights gleaned from a series of roundtables and interviews with more than 80 finance and internal audit professionals globally.

The findings support the observation that transformation has changed the operating models of most entities, but that the impact on the internal control environment has varied. What is clear from the research is that internal control frameworks and processes need to be incorporated early on as part of business transformation or strategic initiatives. 

This report provides perspective on how entities can reappraise their internal control frameworks and embrace the opportunities of technological transformation.
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