This survey of the MAPI Internal Audit Councils provides invaluable benchmarking data on various aspects of the organization, operation, and challenges of the cor­porate internal audit (IA) function. In the three years since the last survey, a number of developments may have contributed to significant changes in the operation of some IA functions, such as the trans­fer of greater responsibility to business process owners from IA functions for achieving Sarbanes-Oxley Act compliance, the manufacturing sector’s efforts toward recovery from recessionary business conditions, increased enterprise risk management ini­tiatives, greater involvement of IA functions in consulting and advisory projects, and more widespread use of data analytics. Information was sought regarding the senior audit professional, the function’s structure, the department’s budget, and staffing. Other questions covered related topics such as the audit committee and audit reports and the relationship with external auditors. In addi­tion to a number of questions concerning the work performed by the audit department, respondents were asked to identify the top three metrics used to measure the department’s performance.