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The State of Internal Audit With SOX Responsibilities: 2025 Benchmarking Survey

Benchmarking data on current practices

Key trends around controls rationalization, External Audit reliance, use of analytics, and more

How low- and high-maturity SOX teams — and low- and high-value Internal Audit teams — do things differently

Actionable insights and resources for learning more

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eBook Preview & What You’ll Learn

Internal Audit teams with SOX responsibilities face distinct challenges around resourcing, capacity, timelines, controls remediation, independence, and stakeholder relationships. That’s exactly why the Internal Audit Collective’s first-ever benchmarking survey focuses on understanding not only what these teams are doing today, but what the data reveals about where they may have opportunities to improve.

In The State of Internal Audit With SOX Responsibilities — a first-of-its-kind benchmarking survey digging into the day-to-day realities, practices, and goals of Internal Audit teams who also shoulder SOX responsibilities — Internal Audit Collective founder Tom O’Reilly explores key themes from the data. The resulting hypothesis is electrifying: What if leaning into SOX is actually the key to proactively positioning Internal Audit to help lead the way on connected risk? 

Download your copy of the eBook for actionable insights and how-to guidance on:

Three enablers separating low- and high-maturity SOX teams

Three enablers separating low- and high-value Internal Audit teams

Tips and resources to help teams improve in all areas

How self-assessed maturity and value impact time allocation