In late-May and early-June 2020, Frazier & Deeter conducted a survey of internal audit professionals across the United States. The goal of the survey was to develop a snapshot of the current state of the internal audit function during a time of severe disruption and escalated risk. Survey results were also evaluated against an earlier survey performed by The Institute of Internal Auditors (“IIA”) in April 2020, when the coronavirus pandemic was in its earlier stages.
The report explores a variety of topics, including:
- What changes did organizations make to their audit plans?
- What is the biggest challenge to internal audit?
- Are organizations staying on top of their SOX programs?
- Did organizations furlough or lay-off their employees?
- How were different industries impacted by COVID-19?
- When do internal auditors expect to return to their offices?
… among others.
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