AI governance
Compliance
Report
2026 North American Pulse of Internal Audit
A look at budget, staffing, and audit plan trends in 2025
A shift in roles and responsibilities for chief audit executives
The growth and necessity of strong reporting relationships
What's inside
Since its inception in 2008, the North American Pulse of Internal Audit has been an invaluable tool for internal audit leadership, bringing in-depth insights on industry trends. The report uses stats, benchmarks, and trend data to guide staffing, budgets, audit plans, and more.
The 2026 pulse report comprises results from a survey conducted from October 23 to December 2, 2025. Survey respondents comprise over 350 of the highest-ranking internal auditors in North America.
With this joint report from the IIA, the Internal Audit Foundation, and Optro, you’ll learn about what to expect in 2026, including increased resource pressures and the importance of building collaborative organizational strategies. This guide also provides implications for chief audit executives.
Download your copy of the 2026 North American Pulse of Internal Audit for:
- An in-depth look at budget, staffing, and audit plan trends in 2025
- New roles and responsibilities for chief audit executives
- The importance of reporting that aligns with organizational strategies
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