Internal Audit Trends in the UAE for 2025 — Governance, Risk, and Innovation

Overview: Internal audit functions across the UAE are undergoing transformation. Once viewed as a compliance tool, audit is now a strategic enabler for governance and performance improvement. Emerging technologies, ESG regulations, and integrated risk management have redefined expectations from audit leaders.

Key Emerging Trends

• Data Analytics: Continuous auditing through data analytics is now standard practice, providing real-time risk visibility.
• ESG Integration: Environmental, Social, and Governance factors are part of the audit universe, reflecting global sustainability priorities.
• Cybersecurity Focus: As digital transformation accelerates, cybersecurity controls and incident response frameworks are a top priority.
• AI and Automation: Intelligent audit bots and predictive analytics are improving coverage, accuracy, and speed.
• Stakeholder Engagement: Boards expect forward-looking assurance rather than historical reviews.

Building a Future-Ready Audit Function

• Develop a multi-year audit strategy aligned with organizational goals.
• Integrate risk-based planning and dynamic audit scoping.
• Strengthen auditor capabilities in analytics, cyber, and ESG.
• Enhance collaboration between internal audit, risk management, and compliance teams.

How Univia Can Help

Univia Global Consultancy supports organizations in building modern internal audit frameworks, implementing analytics, and adopting technology-enabled risk management. Our expertise ensures audit adds measurable value to governance and decision-making.