This survey, Protiviti China’s first on internal audit competency and needs, was conducted from July to December 2007. A total of 172 respondents submitted completed surveys. The survey consisted of a series of questions grouped into three divisions: General Technical Knowledge, Audit Process Knowledge, and Personal Skills and Capabilities. Participants were asked to respond to 90 questions, each with two parts (rating their capabilities and indicating whether each capability was adequate or still needed to be improved). The purpose of the survey was to elicit responses that would illuminate the current perceived levels of competency in the many skills necessary to internal auditors, and determine which knowledge areas are most in need of improvement.