The inflection point internal audit can no longer postpone
Three forces are reshaping the talent landscape faster than organizations can adapt:
- Workforce expectations are shifting as Gen Z and Gen Alpha seek purposeful, flexible, and technologically rich careers.
- Digital disruption is redefining early career pathways as AI and automation erase traditional entry-level audit tasks.
- Awareness gaps persist, with many students still unclear about what internal auditors do or why the profession matters.
In addition, a systemic talent challenge is emerging. This is not a simple pipeline issue, but a structural shift in how skills are formed, how work is learned, and how professions compete for the next generation. Without intentional action, these pressures will deepen capability gaps and weaken future audit functions.
The insights in this report show how internal audit can move beyond legacy development models and embrace a new era of strategic talent cultivation, where attracting, equipping, and inspiring emerging professionals becomes as essential as developing the right competencies.

