Welcome, and thank you for participating in this important survey.
We appreciate you taking the time to share your perspectives on the evolving relationship between internal audit and second-line functions (e.g., financial, operational, information technology, enterprise risk management, compliance, government relations and quality assurance functions).
Conducted by the Internal Audit Foundation in collaboration with Baker Tilly and Wolters Kluwer TeamMate, this survey aims to explore:
- How organizations define and manage the roles, reporting structures, and responsibilities of the second and third lines.
- The factors influencing the collaboration, integration, or separation of second- and third-line activities.
All responses are anonymous and used solely for research. A report on the findings will be published in Q1 of 2026. The survey should take approximately 20 minutes to complete.