2010 State of the internal audit profession study

PWC publication 'A future rich in opportunity: Internal audit must seize opportunities to enhance its relevancy'. 

The 2010 survey data supports the notion that internal audit departments have made significant change and that they have the right priorities, but that there is still a critical performance gap in achieving the key attributes of high-performing internal audit functions. Some of this may be due to a critical dilemma we observe in the field in discussions we have had with chief financial officers (CFOs) and audit committee members. They often have a sense that their internal audit function could and should deliver more value, but they are unsure as to what that is or how they should do it.

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