L’auditeur interne en 2012 : New Report Discusses State of the Internal Audit Profession Around the World

31/08/2012 - IEC

To paint a comprehensive picture of the changes impacting internal auditors across the world, The IIA’s Audit Executive Center conducted its Global Pulse of the Profession Survey in May 2012.

In a newly published report, the Center discusses key insights from the global study and the difference in four world regions with the highest survey responses – North America, Europe, Latin America, and Asia/Pacific.

Total survey participants consisted of 1,149 internal audit professionals from 77 countries, including 653 chief audit executives (CAEs). According to the survey results:

  • Internal audit resources (i.e., staff and budget levels) have generally stabilized.
  • Planned audit coverage for the rest of 2012 does not fully align with the risks and priorities of key audit stakeholders.
  • CAEs are recruiting candidates with skills that mirror areas of emerging internal audit coverage, thus continuing to evolve away from skills historically associated with the internal audit profession.
  • Most audit committees are signaling increasing support of their CAE and internal audit department.
  • Opportunities remain to maximize the relationship between the audit committee and internal audit function, especially in Latin America.

Read the full report from the Audit Executive Center:

 The Pulse of the Profession: 2012 Global Insights

Thématiques: Audit et contrôle > Audit interne