The Strategy Everyone Has — and Almost Nobody Executes

There is a particular kind of frustration that audit leaders know well. It is the frustration of agreeing with a vision — nodding along to an inspiring framework — and then returning to the office on Monday with absolutely no idea how to begin. The vision is clear. The path is not.

The IIA's Vision 2035 paints a clear goal: internal auditors become strategic advisors, use advanced AI and predictive analytics for real-time assurance, and are part of their organizations' planning processes instead of working separately. This vision strongly connects with professionals who believe their work can offer much more value than it usually does.

Still, there is a big gap between what we hope to achieve and what actually gets done.

This gap is not because of a lack of motivation. Audit leaders are driven. The real reason is that transformation is truly difficult. Many frameworks describe where to go but not how to get there. Telling someone to 'adopt AI' is not a plan. Saying 'become a strategic partner' is not a clear action. 'Embrace data analytics' is not something you can just start on Monday.

Robinson De Jesús's presentation — The Audit Function of 2035: Implementing Vision 2035 Starting Monday Morning — stands out because it is about execution, not aspiration, as the title suggests. It takes the IIA's Vision 2035 research and translates it into a framework with 10 capability dimensions, each assessed through a 4-level maturity model. Audit leaders get diagnostic tools to see where their function stands, clarity to set a target state, and a prioritized roadmap to close the most important gaps first.

The presentation acknowledges a key point. No audit function needs to reach the highest maturity in every dimension. Each organization requires a different capability mix. A regulated financial institution has different priorities than a fast-moving tech company. The framework meets each function where it is.

The challenge facing internal audit in 2025 is not a shortage of vision; it is a shortage of implementation. This presentation is a direct answer to that challenge — with tools, assessments, and a roadmap that begins not in 2035, but this week.

The strategy everyone has. The execution starts Monday.