IIA’s April 2025 "Tone at the Top" report

The IIA has released the April 2025 edition of "Tone at the Top," focusing on the governance in times of geopolitical uncertainty.  

In a year marked by global political instability, boards face heightened governance challenges. With leadership changes in nearly 80 countries and rising geopolitical tensions, organizations must adapt quickly to shifting regulatory and economic landscapes.

Boards are encouraged to:

• Monitor political impacts on business strategy and compliance,

• Navigate divisive issues like ESG and DEI carefully, and

• Focus on core fiduciary responsibilities amid controversy.

Internal audit professionals play a key role in helping boards navigate regulatory chaos, trade, and supply chain disruptions, scenario planning, and capital deployment by providing critical insights, reassessments, and strategic guidance.

These insights highlight the importance that proactive governance and strong internal audit support are critical for resilience and informed decision-making in a rapidly evolving and uncertain global environment.  

For a detailed read, visit the IIA's official website.