Analysis
Internal Audit Trends in the UAE for 2025 — Governance, Risk, and Innovation
72%
UAE CAEs report increased board demand
3x
More data analytics use in top IA functions
Jan 2025
IIA Global Standards effective date
Internal audit in the UAE is no longer a compliance checkbox. It is now expected to provide strategic insight, identify emerging risks and contribute directly to organisational resilience — driven by board expectations and increasing regulatory complexity.
Key Trends Reshaping Internal Audit in 2025
🤖
Data AnalyticsContinuous auditing through analytics — 100% transaction coverage vs sample testing
🌍
ESG IntegrationESG factors now part of the audit universe — new skills and frameworks required
⚖️
CT and VAT CoverageCT return accuracy, transfer pricing and QFZP status all now audit-worthy areas
🔄
Agile AuditingShorter cycles, dynamic scoping and real-time reporting replacing annual-plan rigidity
Client Case Illustration
A UAE regulated financial services firm required internal audit co-sourcing. Univia embedded a senior auditor for two audit cycles covering financial controls, AML transaction monitoring and IT access governance. Fourteen findings were reported to the audit committee, of which eleven were remediated within the agreed timescale.
Contact Univia: info@univiaglobal.com | +971 50 223 5283
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