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A premier source of data for internal audit leaders, the 2023 North American Pulse of Internal Audit report provides insights about internal audit budgets, staff, audit plans, risks, and more. This year’s report also features all-new data about audit frequency for key risk areas. Internal audit leaders can use this benchmarking report year-round as they plan and manage their internal audit activities.


Learn about how internal audit functions are faring and continuing to evolve in key areas:

  • Around 7 in 10 Pulse respondents say they audit high-risk areas such as cybersecurity and IT annually or continuously.

  • Respondents reported that some areas are audited regularly, but not every year, particularly third-party relationships, ERM, and governance and culture.

  • More than 8 in 10 respondents integrate fraud and IT considerations in audits generally. What’s more between 61% and 66% integrate cybersecurity, governance and culture, and third-part relationships into audits generally.

  • The data reflect how audit leaders are effectively addressing critical risk areas even when they cannot dedicate a significant percentage of audit plans to them.

  • On the staffing side, the post-COVID 19 recovery is showing steady improvements and appears to be on track to match the three-year recovery after the 2008 global financial crisis.

The IIA produces the Pulse of Internal Audit report to provide internal audit leaders with a benchmarking tool that they can reference throughout the year as they plan and manage their internal audit functions.


The Pulse report is designed to share with peers, audit committees, and executive management. 

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