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As a vital cornerstone of the Internal Audit Foundation, research remains an essential element of our offerings since our inception in 1976. The Foundation has delivered more than 250 research reports covering the full spectrum of issues facing the profession.
2025 North American Pulse of Internal Audit: Benchmarks for Internal Audit Leaders
2025 North American Pulse of Internal Audit: Benchmarks for Internal Audit Leaders
Discover key trends for managing internal audit budgets, staff, training, and technology. This year’s report from the Internal Audit Foundation and AuditBoard highlights the importance of internal audit aligning with organizational strategy and top priorities for implementing technology.
Natural Allies: Nurturing Cyber Resilient Cultures Through Internal Audit and Information Security Collaboration
Natural Allies: Nurturing Cyber Resilient Cultures Through Internal Audit and Information Security Collaboration
Natural Allies: Nurturing Cyber Resilient Cultures Through Internal Audit and Information Security Collaboration examines the advantages of internal audit and information security relationships, offering actionable strategies for building effective collaboration.
Risk in Focus 2025
Risk in Focus 2025 reveals that climate change and digital disruption (including AI) are expected to be the fastest climbing risks worldwide in the next three years, according to internal audit leaders. Download regional reports and presentations for more insights.
Solving the Riddle: Harnessing Generative AI for Internal Audit Activities
Solving the Riddle: Harnessing Generative AI for Internal Audit Activities
The Internal Audit Foundation and Wolters Kluwer TeamMate conducted a study to examine the use of generative AI within organizations and internal audit functions. The survey’s findings provide valuable insights into who is using this groundbreaking technology, how it is being used, and if it is governed. While the ultimate solution to the AI riddle remains somewhat clouded, clues are emerging as to how it can be applied to improve internal audit efficiency, productivity, and quality.
Demystifying AI: Internal Audit Use Cases for Applying New Technology
Demystifying AI: Internal Audit Use Cases for Applying New Technology
The Internal Audit Foundation and AuditBoard sought to identify practical use cases of generative AI for internal audit functions. This report highlights the insights and experiences of four internal audit leaders who have integrated or explored AI within their teams. Before detailing how AI is applied based on their input, the report provides a high-level overview of global practitioners’ perspectives on the use of new technologies in the profession, drawing on recent research from Internal Audit: Vision 2035.
Internal Audit: Vision 2035 – Creating Our Future Together
Internal Audit: Vision 2035 – Creating Our Future Together
The Internal Audit Foundation has embarked on a groundbreaking initiative called, Internal Audit: Vision 2035 – Creating Our Future Together. This project is designed to envision the future state of the Internal Audit profession and chart the steps necessary to make that future a reality.
Perspectives from Educators and Practitioners
Fueling the Internal Audit Student Talent Pipeline: Perspectives from Educators and Practitioners
The Internal Audit Foundation and Deloitte collaborated on a study to identify where new internal auditors will come from and position the profession to attract talent with the relevant skills and passion. The report and companion infographic provide insights into the key findings of the study and a career pathway for future internal auditors.
Benchmarks for Internal Audit Leaders
2024 North American Pulse of Internal Audit: Benchmarks for Internal Audit Leaders
The 2024 North American Pulse of Internal Audit, published by the Internal Audit Foundation, reveals data about post-pandemic recovery and audit priorities. The profession appears to be growing again, with significantly more internal audit functions now increasing their budgets (36%) rather than decreasing them (13%). High priority is placed on audit activities related to cybersecurity and IT, and more than 40% are researching use of Artificial Intelligence (AI). Remote work has become the norm, and nearly one-third of respondents reported hiring recent college graduates.
Insights Into Effective Collaboration Between Internal Auditors and Data Privacy Professionals
Privacy and Data Protection: Part 3
Part 3 of the Privacy and Data Protection series – a collaboration between the Internal Audit Foundation and Crowe – highlights the importance of developing a collaborative approach between privacy professionals and internal auditors.
Sharpen Your View of Today’s Risks
Global Risk in Focus 2024
Risk in Focus 2024 is your source for the most current information about today’s risk landscape. Based on survey responses from more than 4,000 CAEs and directors worldwide, these data-driven reports reveal the world’s highest risk areas and internal audit’s response.
Action Steps for Internal Audit Leaders
Increase Your Data Analytics ROI
The Internal Audit Foundation and Grant Thornton brought together nearly 200 chief audit executives and directors to weigh in on how they use data analytics to create and enhance value. Their insights can serve as a guide for enhancing analytic success and overcoming common roadblocks.
ACFE/The IIA: Building a Best-In-Class Whistleblower Hotline Program
ACFE/The IIA: Building a Best-In-Class Whistleblower Hotline Program
The ACFE and The IIA collaborated on a study to identify key elements of a best-in-class whistleblower hotline program, especially as it pertains to fraud detection. The report includes practical, data-driven guidance on how internal audit leaders, anti-fraud professionals, and others can most effectively manage and support these programs within their organizations. This report and companion inforgraphic provide insights into the key findings of the study.
2022 Premier Global Research
Internal Audit: A Global View
2022 Premier Global Research Study - Internal Auditing: A Global View
The Internal Audit Foundation and The IIA conducted a global survey to inform the new report, Internal Audit: A Global View, to gain a clearer perspective of our profession and its professionals. The report captures the breadth and depth of internal auditing and the nuances of industries, sectors, and regions with feedback from more than 3,600 auditors in 159 locations.
Internal Control and Organizations in Transformation
Transformation, including the adoption of digital enablers, is altering the way that processes are undertaken. Rapid response to changing customer and economic factors is a reality. In this joint report by the Internal Audit Foundation, Association of Chartered Certified Accountants (ACCA), and Institute of Management Accountants (IMA), we explore 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.
Privacy and Data Protection, Part 2: Internal Auditors’ Views on Risks, Responsibilities, and Opportunities
This second report in a three-part series reveals a number of potentially valuable opportunities for internal auditors to take an earlier, proactive role in helping to recognize, manage, and mitigate these risks, while still fulfilling their role as defined by the International Professional Practices Framework.
Privacy and Data Protection Part 1: Internal Audit's Role in Establishing a Resilient Framework
The 3-part research is intended to assist internal auditors in assessing their current level of preparedness regarding privacy and data protection issues, particularly as their approaches relate to the current state of the profession overall. One component of this self-assessment involves understanding the current environment and potential changes in their approach to auditing material areas such as third-party relationships and technology, to name a few. In addition, the report also is intended to help internal auditors understand specific risks and threats, and to help them see that relevant controls are developed, implemented, and operated effectively.