Internal auditing is a profession at a crossroads. On the micro-level, in organizations and institutions, stakeholders may see less and less value in the contributions from internal auditing and on a macro-level. This projection jeopardizes the legitimacy and relevance of internal auditing as a profession. The good and bad news is that the future is uncertain. Ultimately, positioning internal auditing as a gardener of governance is a promising metaphor to strengthen its value proposition, both on a micro- and on a macro-level.  

In this article, we share and elaborate on what the internal audit profession should focus on to become more relevant and impactful in the future.