Two thirds of internal auditors believe they are under-resourced and consequently unable to carry out their jobs properly, according to a new survey. Just 14% of them believe they believe they have access to all the skills needed to meet the requirement of their audit charter. According to Protiviti, the risk consulting company, 40% said that before the recession, their internal audit function was not focused on the 'right' risks, and therefore they were unable to adequately assess and carry out their requirements. Protiviti director Sukhdev Bal said: 'The last couple of years have exposed deep flaws in the governance and risk management landscape. We believe that internal audit can help to address these flaws, but to do this there needs to be a clear understanding of the evolving role, requirements and expectations of internal audit.' He added: 'Internal auditors must continue to enhance their skills and educate themselves on new technologies and competencies that will be required by their organisations in the months and years to come.' Bal continued: 'The survey is a clear indication that internal auditors themselves believe that prior to the recession, they were not fit for purpose in terms of focus, skills and capabilities.'