2009 State of the internal audit profession study

Business upheaval: Internal audit weighs its role amid the recession and evolving enterprise risks

Key trends in 2009

Key trends in this year's report include:

• Internal audit is strapped for resources, yet faced with new challenges
• Company risk profiles aren't what they used to be
• Internal audit needs new learning and sourcing strategies
• Internal audit must get up to speed in ERP systems and data analytics
• Internal audit faces performance measurement and customer-centric feedback

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Previous studies

2008 State of the internal audit profession study: Targeting key threats and changing expectations to deliver greater value* (584kb)
Study results indicate that rapid, pervasive change is quickly transforming the practice of internal audit, raising significant issues for audit leaders and their chief stakeholders. There is a clear gap between the current focus of many internal audit functions and where internal auditors need to set their sights in order to deliver greater value to their stakeholders.

2007 State of the internal audit profession study: Pressures build for continual focus on risk* (144kb)
To enhance organizational risk management, internal audit must embrace ongoing risk monitoring and frequent enterprise-wide risk assessments.

2006 State of the internal audit profession study: Continuous audit gains momentum* (84kb)
Continuous auditing solutions are being pursued by chief audit executives as a means to shorten audit cycle times and provide more timely risk and control assurance to key stakeholders.

2005 State of the internal audit profession study: Internal audit post-Sarbanes-Oxley* (153kb)
As demands on internal audit escalate, chief audit executives must strike a sound balance between their priorities and available resources in order to meet stakeholder objectives.

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