Internal Audit Study 2026 
Internal Audit is entering its next era – evolving from a traditional control and compliance function into a strategic partner powered by technology to bring insight, foresight, and confidence to the organisation. To support organisations on this journey, PwC Finland conducted a survey to understand how Finnish Internal Audit functions are positioning themselves today and where they aspire to be.
 
By capturing perspectives across different industries and Internal Audit operating models, we aimed to build a current view of how Internal Audit delivers value, adapts to change and supports the broader governance ecosystem. In addition, we interviewed and gathered views from Chairs of Audit Committees / Board of Directors, providing a balanced view of expectations, priorities and perceived maturity.
 
Download the full report to explore our findings by filling out the form. 
 
We are happy to continue discussions around the topics of this study. For more information, please
contact us.
 
Jussi Sovasto
Partner, Internal Audit Services
+358 20 787 8239
jussi.sovasto@pwc.com
 
Jarkko Sihvonen
Partner, Risk Advisory Services
+358 20 787 7771​​​​​​​
​​​​​​​jarkko.sihvonen@pwc.com
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© 2026 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.