Given the value added by having strong internal audit (IA) teams, it is not surprising that people play the most essential role in every IA function represented in this book. Demand for highly qualified, talented internal auditors continues to grow throughout the world, as the number of professionals meeting this description shrinks.

What drives top-performing IA functions today? In this booklet, we profile 16 successful IA functions from companies across the globe and examine common denominators that separate these leaders from their peers. While there certainly are differences among the companies profiled, they share a number of important similarities in terms of philosophies, approaches, performance measurements and lessons learned – and perhaps most notably, the core concept driving IA activities within these organizations is adding value.