Internal audit consulting services are rapidly evolving from traditional compliance functions to strategic enablers of strong internal controls and risk management. With organizations worldwide prioritizing governance and resilience, the question arises: can internal audit improve internal controls by 40 percent in 2026? Evidence from current research suggests that a strong, integrated internal audit function can significantly elevate internal control performance, especially when combined with advisory expertise. This trend aligns with the growing emphasis on governance effectiveness and risk response in global markets and stems from research and market data that show measurable improvements when audit functions are enhanced. In markets such as Saudi Arabia, Advisory Companies in Saudi Arabia are also playing a critical role in supporting these transformations by embedding best practices and ensuring compliance is linked to strategic value creation.
Internal Audit’s Evolving Role and Quantitative Impact
Internal audit consulting services are no longer simply a value-add; they are central to strengthening internal controls and enhancing corporate governance frameworks. According to a 2026 forecast by leading audit research, companies that integrate advanced audit practices such as continuous data analytics, automation, and risk-based auditing experience measurable performance gains. For example, top-quartile mature audit functions see significant enhancements in risk detection, control effectiveness, and operational efficiency. Globally, organizations with advanced internal audit processes report improved resilience and stronger control environments supported by improved control maturity metrics. These shifts are evident in growing adoption of technology and strategic alignment, with internal audit functions playing advisory roles beyond traditional assurance.
Furthermore, a UAE-centred study revealed that organizations using advanced internal audit frameworks observed up to four in ten improvement in risk detection capabilities by 2026. In parallel, integration of audit insights with risk management frameworks reduced compliance-related penalties and enhanced stakeholder confidence and strategic execution rates. These figures clearly demonstrate how an intensified focus on internal audit can contribute towards achieving targeted improvements in control strength and responsiveness.
How Internal Audit Improves Controls: Best Practices
Focus on Risk-Based Auditing
Modern internal audit consulting services help organizations move from checklist audits to risk-based auditing that zeroes in on high-risk areas, leading to more impactful control assessment. This shift enables early detection of weaknesses and empowers auditors to advise management proactively on control improvements. Integrating risk data and predictive analytics into audit programs increases visibility into emerging threats and enhances the organization’s ability to respond swiftly.
Leveraging Technology and Data Analytics
The adoption of digital tools, artificial intelligence, and data analytics in audit workflows is a significant driver of control effectiveness improvements. Organizations using continuous auditing tools and machine learning for transaction monitoring report faster detection of anomalies and can test more extensive data volumes with higher precision. This amplification of audit efficiency is directly linked to stronger internal controls and reduced exposure to fraud, accounting errors, and operational risks.
Integration with Enterprise Risk and Governance
Internal audit functions that are aligned with enterprise risk management (ERM) frameworks strengthen internal controls by ensuring risk insights are embedded across key operational processes. Survey data shows more than three in ten audit leaders now oversee ERM in their organizations, underscoring the essential connection between risk oversight and control maturity. Well-integrated audit and risk teams provide boards with a more holistic view of vulnerabilities and improvement opportunities.
The Role of Advisory Companies in Saudi Arabia
Advisory Companies in Saudi Arabia are pivotal in helping firms embed robust internal controls that align with local regulatory reforms and Vision 2030 governance expectations. Saudi survey data shows that many organizations still lack specialized skills in IT and cybersecurity within their internal audit functions, pinpointing areas where external advisors significantly bolster in-house capabilities. By partnering with advisory firms, Saudi companies can fill these gaps and adopt best practices that lead to measurable improvements in control frameworks.
These advisory firms bring subject matter expertise that enhances control design and testing, supports implementation of automated controls, and ensures alignment of audit plans with evolving regulatory and market expectations. As Saudi organizations continue to align with global governance standards, the demand for qualified advisory support and internal audit consulting services strengthens.
Quantitative Insights: What Leaders Are Measuring in 2025–2026
Internal Audit Adoption and Outcomes:
• Organizations with mature audit functions report up to four in ten improvement in risk detection and control effectiveness by 2026.
• Mature internal audit practices correlate with a 30 percent higher rate of strategic objective achievement and reduced compliance penalties.
• Alignment of audit functions with enterprise strategy yields funding and operational advantages that accelerate control improvements and risk oversight functions.
Saudi Arabia Specific Metrics:
• Saudis survey data shows more than four in ten organizations lack IT/cybersecurity audit expertise, signaling opportunities for advisory intervention and targeted enhancement of control systems.
Realizing Control Improvements in 2026
The answer to whether internal audit can improve internal controls by 40 percent in 2026 is rooted in strategic enhancement and integration of audit functions with enterprise risk and governance frameworks. When empowered with modern technology, risk-based methodologies, and supported by internal audit consulting services, audit functions can drive measurable control improvements. Advisory Companies in Saudi Arabia and beyond will continue playing a crucial role in supporting these transformations through expertise, tailored solutions, and implementation support.
By embracing advanced audit practices, organizations can expect not only stronger internal controls but also greater resilience, improved compliance performance, and enhanced stakeholder confidence positioning them for sustainable growth in an increasingly complex regulatory and risk environment.
Finance Advisory 