This session presents findings from The State of Internal Audit with SOX Responsibilities benchmarking study, which analyzes 125 data points across Internal Audit, SOX compliance, and Connected Risk activities. Drawing on responses from a broad range of industries and team sizes, the report identifies five key themes that distinguish high-performing Internal Audit functions from their peers. Participants will gain data-driven insights into how teams are structuring their time and resources between audit and SOX, trends in SOX deficiencies, and how Internal Audit is progressing in its maturity toward Connected Risk. The discussion will translate benchmarking results into practical strategies that participants can apply to strengthen their own team’s performance and influence. Learning Objectives: After attending this session, participants will be able to: 1. Interpret key benchmarking results across Internal Audit, SOX, and Connected Risk to understand current industry trends. 2. Identify the five differentiating themes that separate high-performing Internal Audit teams from others. 3. Compare their organization’s allocation of time, resources, and focus areas against peer benchmarks. 4. Analyze trends in SOX deficiencies and assess their implications for audit planning and methodology. 5. Evaluate their team’s Connected Risk maturity and identify opportunities for advancing integration across risk functions.