A study of internal auditors around the world has uncovered similarities and sharp differences within the profession.
The Institute of Internal Auditors Research Foundation surveyed 9,300 auditors from 91 countries and found similarities such as their roles within organizations, increasing regulatory influence and their conformance with international standards. However, there were also sharp differences in various parts of the world.
Respondents from North America, Australia, South Africa, the United Kingdom and Ireland more closely conform to the standards overall than respondents from some parts of Asia, the Middle East and Africa. Auditors from Europe report the least number of internal audit staff vacancies, whereas respondents from several countries in the Middle East and Africa report the most number of staff vacancies.
Respondents from regions such as Australia, New Zealand, South Africa, and the United Kingdom and Ireland most commonly use service providers in response to staff shortages, as opposed to respondents from many countries in Asia and Africa who report the least usage of service providers in response to staff shortages.
