Internal auditors should begin adopting more of a risk management mindset, recommends a new report from PricewaterhouseCoopers.

The report, "Internal Audit 2012," predicts trends that the Big Four firm thinks will dominate the internal audit profession over the next five years. PwC polled chief audit executives at Fortune 250 companies and "thought leaders" and received 72 responses from the audit execs and 10 from the thought leaders. Nearly 75 percent of the survey respondents expect globalization to have a moderate to very strong impact on the roles and responsibilities of internal auditors.

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