Internal auditors play a vital role in enabling an enterprise to respond to the financial crisis and regulatory pressures effectively. In response to this heightened internal auditing role, Protiviti China conducted its second Mainland China and Hong Kong Internal Audit Capabilities and Needs Survey. Now its second edition, this report provides the opportunity to compare the 2008 and 2009 survey results – a summary comparison of the top areas for improvement for both years is indicated in each section of the report.