The Eight Attributes: Delivering Internal Audit Excellence as Stakeholders Expect More

February 2016

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Discussions with stakeholders and CAEs as well as PwC’s experience have consistently pointed to the importance of eight core attributes shared by effective internal audit functions, regardless of their mandate, scope of work, or size. In this paper, we provide more insight into these eight attributes, how they have evolved over the past five years, and how internal audit leaders can think about their own performance against the eight attributes in delivering the value stakeholders expect.


Whether large or small, regulated or non-regulated, leading Internal Audit functions perform well against these eight attributes and are delivering greater value across this spectrum.

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Michelle Hubble
Internal Audit, Compliance and Risk Management Center of Excellence Leader, PwC US
Tel: +1 (309) 680 3230

Rachael Person
Partner, Internal Audit Services, PwC US
Tel: +1 (646) 471 1349

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