"Thomson Reuters GRC surveyed more than 1,500 internal audit practitioners from firms around the world in March 2012 to canvass their views on the state of internal audit and their greatest challenges for the year ahead. The results reflect an evolving professional discipline that is focused on internal control, IT risk and security, risk management, compliance and fraud. The responses received covered Europe, the Americas, Australasia, Asia, Africa and the Middle East. They represent firms from across a wide set of industries including financial services, manufacturing, government, education, life sciences, energy and other highly regulated industries. Feedback came from internal audit departments of all sizes, ranging from those whose departments were comprised of less than five auditors to global conglomerates with departments exceeding 100 auditors."