In this era of heightened regulatory demands and accountability standards, the chief audit executive (CAE) can determine whether an organization meets internal standards and outside regulatory controls or faces ongoing chaos and problems. However, finding the right person for the job can prove daunting, as the role continues to undergo fundamental change. In preparation for this article, authors Charles B. Eldridge and Paula Park sat down with more than a dozen practitioners and consultants to solicit their perspectives on the state of internal auditing and the evolving role of the CAE.