As focus on risk increases, internal audit is playing a broader and more central role in organisations. The role of internal audit is also attracting a different kind executive to the type of person who led the function five to ten years ago. Over the next five years, as a result of improvements in governance, there is likely to be a continual upgrading of services provided by internal audit, although this will require companies to invest in and elevate the status of the function. The head of internal audit will play a more influential leadership role, providing a valuable step in the career trajectory of talented, ambitious individuals and thereby attracting top talent.