During this roundtable, Tom O'Reilly will share the initial results of the Internal Audit Collective's benchmarking survey on Internal Audit Leadership. The research draws on responses from leaders across the Collective, analyzed across key leadership domains to identify the specific activities that distinguish top-tier internal audit leaders from their peers. Tom will walk through each of the seven "top tier" leadership activities identified by the survey, sharing supporting data along with real examples of "what great looks like" in practice. Following each activity, the group will discuss how these behaviors show up (or don't) in their own organizations and what's preventing broader adoption. Rather than a one-way presentation, this session is designed as an open, peer-driven conversation about what it actually takes to lead an internal audit function at the highest level. Learning Objectives: Upon completion of this session, participants will be able to: - Identify the seven top-tier leadership activities distinguishing high-performing internal audit leaders, as identified by the Internal Audit Collective's benchmarking survey - Interpret survey data and benchmarking results to assess how their own leadership practices compare to top-tier peers - Recognize real-world examples of "what great looks like" for each leadership activity and identify opportunities to apply them - Evaluate common barriers preventing internal audit leaders from adopting top-tier leadership behaviors Discuss practical strategies for shifting from a traditional "police officer" perception of internal audit toward a trusted advisor role - Apply insights from the benchmarking research to develop a personal action plan for strengthening their own leadership approach