Internal control is one of the fundamental concepts used by entities to achieve important objectives, improve performance and build reputation, especially in disruptive and uncertain times. Internal control forms a core part of the activities of accountancy, finance and internal audit professionals, assisting them in ensuring that entities operate effectively. Yet the nature of the business model is changing for many.Transformation, including the adoption of digital enablers, is changing the way that processes are undertaken. Rapid response to changing customer and economic factors is a reality. In this webcast, we explore these and other emerging trends, their impact on internal control and the need for internal controls to be agile and future-ready to support business transformation and growth.In this podcast we explore the key themes of the joint ACCA, Internal Audit Foundation and Institute of Management Accountants report.