1.
Future of controls: risks, realities, and next-
generation trends
Deloitte poll results from January 2022

2.
Future of Controls: Risks, realities, and next-generation trends
Copyright © 2022 Deloitte Development LLC. All rights reserved.
350+
Methodology
C-suite and other executives were polled
online during a Deloitte webcast titled
“Future of Controls: Risks, realities, and next-
generation trends” on Jan. 12, 2022. Answer
rates differed by question.
In some instances, immaterial amounts (e.g., +/-
0.1%) have been added to or removed from the
“Don’t know/not applicable” answer responses to
bring results to 100% total for each question.

3.
Future of Controls: Risks, realities, and next-generation trends
Copyright © 2022 Deloitte Development LLC. All rights reserved.
Don’t know / not applicable = 15.2%
During the past 12 months, have the size and frequency of risks that your
organization’s internal controls program tests and monitors changed?
Votes received 480
45%
4.8%
35%
Yes, size and frequency has
increased
Yes, size and frequency has
decreased
No change

4.
Future of Controls: Risks, realities, and next-generation trends
Copyright © 2022 Deloitte Development LLC. All rights reserved.
Don’t know / not applicable = 13.8%
During the next 12 months, do you expect the size and frequency of risks that
your organization’s internal controls program tests and monitors to change?
Votes received 435
55.9%
3.9%
26.4%
Yes, size and frequency will
increase
Yes, size and frequency will
decrease
No change

5.
Future of Controls: Risks, realities, and next-generation trends
Copyright © 2022 Deloitte Development LLC. All rights reserved.
Which best describes your organization’s use of advanced technologies (e.g.,
artificial intelligence, robotic process automation, analytics and visualization) in
its internal controls program?
Don’t know / not applicable = 15.8%
Votes received 458
Advanced - we currently use one or
more advanced technologies
Building - we do not currently use advanced
technologies, but are actively working to begin
use of one or more in the next 12 months
Planning - we do not currently use advanced
technologies, but are planning working to begin
use at some point later than 12 months from
now
Absent - we do not currently use advanced
technologies, nor do we have plans to do so
14.8%
27.7%
26.4%
15.3%

6.
Future of Controls: Risks, realities, and next-generation trends
Copyright © 2022 Deloitte Development LLC. All rights reserved.
Don’t know / not applicable = 20.2%
Is internal controls modernization part of your organization’s digital
transformation efforts?
Votes received 427
Yes, internal controls modernization is to
occur at the same time as broader digital
transformation efforts
Yes, internal controls modernization is to
occur, but not until after broader digital
transformation efforts
No, internal controls modernization has not yet
begun, even though digital transformation efforts
occurred; but we plan to modernize internal
controls within the next 12 months
No, internal controls modernization is not
part of digital transformation efforts
12.6%
17.1%
24.8%
25.3%

7.
Future of Controls: Risks, realities, and next-generation trends
Copyright © 2022 Deloitte Development LLC. All rights reserved.
Don’t know=7.7%; Not applicable=4.2%
Does your organization have a positive controls culture (e.g., individuals are
empowered to make decisions and held personally responsible for them,
professionals involved in building controls question everything to identify
vulnerabilities)?
Votes received 352
77%
11.1%
Yes No

8.
Future of Controls: Risks, realities, and next-generation trends
Copyright © 2022 Deloitte Development LLC. All rights reserved.
Media Contacts
Taylor Graham
Public Relations
Deloitte Services LP
tagraham@deloitte.com
Shelley Pfaendler
Public Relations
Deloitte Services LP
spfaendler@deloitte.com

9.
The statements in this report reflect the aggregation of poll responses and are not intended to reflect facts or opinions of any entities. All data,
charts and statistics referenced and presented, as well as the representations made and opinions expressed, unless specifically described
otherwise, pertain only to the participants and their responses to the Deloitte poll. The information obtained during the poll was taken “as is”
and was not validated or confirmed by Deloitte.
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investment, legal, tax, or other professional advice or services. This presentation is not a substitute for such professional advice or services, nor
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affect your business, you should consult a qualified professional advisor.
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