Almost a decade ago, we published a book of 13 Performer Profiles that highlighted the internal audit (IA) and risk management practices of leading international organizations. The magnitude of change that has taken place within these IA functions during this time may be staggering, but it is not entirely surprising given the nature of economic upheaval, regulatory change, and technology-fueled transformation.

The future auditor will be more collaborative, employ more powerful technology, and assume a sharper risk focus, while taking on a greater leadership role. In this booklet, we share accounts from some of the world’s leading organizations’ IA executives that show the evolution of their function during the past decade, in addition to weighing in on what the future may hold for the IA profession.