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The IIA  







As the advancement of technology, globalization, and other prominent factors continue to impact internal audit’s role and focus, it is more critical than ever that audit resource allocation reflects the risks that CAEs view as most important. The 2020 North American Pulse of Internal Audit report suggests that this may not be the case, especially in the areas of third-party services, governance and culture, cybersecurity, and sustainability.

Beyond this misalignment, it also finds that one in five CAEs report that their audit functions are operating at a low maturity level — below where the internal audit function conforms to IIA StandardsDespite these troubling trends, the report does cite overall positive growth of the profession and offers encouraging findings, such as an increase in the number of women now holding CAE roles. The report also outlines generational shifts in the profession’s top ranks. 

Other highlights include benchmarking data on staffing, resources, hiring practices, reporting lines, and more, which speak to continued growth of the profession. Additionally, for the first time ever, Pulse includes a side-by-side comparison of four-year audit plan allocations and rankings on key risks by organization type, making the Audit Executive Center’s premier annual report a must-read.


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