Benchmarking Internal Audit Maturity: A High-Level Look at Audit
Planning and Processes Worldwide
Written By: Mohammad Abdolmohammadi, DBA, CPA
Giuseppe D’Onza, Ph.D.
Gerrit Sarens, Ph.D., CIA

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How mature is your internal audit department — or how mature can it be? Assessment of the internal audit department’s maturity is important because it helps build strategies to bridge the gaps between expected and realized internal audit quality. Maturity indicators are introduced to support principal stakeholders in deciding whether and how they can rely on internal audit departments’ services and guide CAEs in developing more mature internal audit departments.

This report spans various industries in several global regions. It also reports on the influences of internal audit departments’ age and size, organization size, and degree of conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards), among others.

Findings are based on the CBOK 2015 Global Internal Audit Practitioner Survey, the largest ongoing survey of internal auditors in the world.