国际内部审计协会:2022年北美审计脉搏_内部审计领导者的基准(英文版)(52页).pdf

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国际内部审计协会:2022年北美审计脉搏_内部审计领导者的基准(英文版)(52页).pdf

1、2022 North American Pulse of Internal AuditBenchmarks for Internal Audit LeadersCONTENTS I 1.BUDGET&STAFF I 2.RISK&AUDIT PLANS I 3.TRENDS FOR RISK&AUDIT I 4.LEADERSHIP METRICS1Pulse of Internal AuditAbout theNUMBER OF RESPONSESCAEsDirectors/senior managersTotal43075757550585%15%100%The IIA has condu

2、cted the annual Pulse of Internal Audit survey(Pulse)every year since 2008.Each survey collects valuable benchmarking information from internal audit leadership about risk,audit plans,budgets,staff,and more.The online survey for the 2022 North American Pulse of Internal Audit report was conducted Oc

3、t.5 to Nov.9,2021.Respondents primarily came from organizations headquartered in the United States(83%)and Canada(10%),with the remaining 7%coming from outside North America.This report generally analyzes financial services respondents separately because their responses can differ significantly from

4、 others.The financial services category was created by extracting financial services respondents from the broader organization types(as shown in the graph below).In addition,the term CAE is used in Pulse reports generically to reference all survey respondents.Learn more about The IIAs Pulse of Inter

5、nal Audit research and download additional reports at www.theiia.org/Pulse.FinancialservicesPublicsectorNonprofitPrivatelyheldPubliclytraded33%25%22%11%9%1 to 34 to 910 to 2425 to 4950+17%40%29%7%7%Level 5-OptimizingLevel 4-ManagedLevel 3-IntegratedLevel 2 -InfrastructureLevel 1-Initial10%44%32%12%2

6、%Organization Type With Financial Services BreakoutInternal Audit Function Size(Full-time Equivalent Employees)Internal Audit MaturityCONTENTS I 1.BUDGET&STAFF I 2.RISK&AUDIT PLANS I 3.TRENDS FOR RISK&AUDIT I 4.LEADERSHIP METRICS1Executive Summary.2 How to Use This Report for Benchmarking.3Section 1

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