The world we operate in as business professionals is rapidly changing. Organizations are faced with the increasing complexities of global operations, the growing morass of regulatory demands, pressures to decrease cost and increase efficiency, and the prospect of dealing with a set of new and potentially catastrophic risks. At the same time, expectations on the internal audit profession are rapidly changing. Internal audit is being asked to broaden its risk focus, coordinate with risk management and assurance functions, and leverage technology to maximize its effectiveness. By answering these challenges, IA can not only fulfill its most essential obligations but also become a trusted business advisor and help drive success in the organization.