2026 North American Pulse of Internal Audit
Benchmarks for internal audit leaders
Internal audit leaders in North America are heading into 2026 in a more constrained operating environment, with shrinking budgets and staffing pressures testing capacity across many sectors. A tight alignment with organizational strategy could help internal audit functions stay on track with resources, according to survey results. The 2026 North American Pulse of Internal Audit report highlights where internal audit is under strain — and how leaders maintain value across their enterprises. Project partners: Internal Audit Foundation and Optro (formerly AuditBoard).
2026 North American Pulse of Internal Audit
- Internal audit functions enter 2026 under increasing resource pressure.
- More functions are reporting declines in both budget and staff in 2025 compared with the prior year.
- Learn more details about industries and sectors in the full report.
2026 Pulse key takeaways
Budgets are tightening
More audit functions report funding cuts and insufficient resources, with levels resembling post-pandemic pressures. Functions closely aligned with organizational strategy are more likely to maintain adequate funding.
Staffing constraints are rising
Internal audit staff reductions are increasing in many sectors, intensifying capacity challenges and reinforcing the need for prioritization, selective sourcing, and realistic audit scopes.
Regulation and cyber risk dominate audit plans
Sarbanes-Oxley (SOX) compliance continues to drive effort where SOX is implemented, while operations, general compliance, and cybersecurity/IT remain major focus areas across sectors. The assurance/advisory mix stays steady at roughly 75% to 25%.
CAEs have broad roles
The vast majority of CAEs carry responsibilities beyond audit — including fraud investigations, ethics programs, and ERM — increasing influence but stretching bandwidth and raising independence considerations.
NEW! Industry insights added
Industry analysis is now included for the public sector, financial services, manufacturing, educational services, and health care.
Research methods
The Pulse online survey was fielded to organizations in North America and the Caribbean from October 23 to December 2, 2025. Each organization was represented by its highest‑ranking internal auditor.
North American Pulse of Internal Audit report archive
With survey data going back to 2008, the Pulse of Internal Audit provides exclusive trending information, especially about changes in internal audit budget and staff levels.
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