Internal auditors are tasked with bringing objectivity to the assurance functions they perform within an enterprise. They are also increasingly called upon to provide a wide range of advisory services, stretching from managing risk to enhancing company performance. In a recent conversation with The CPA Journal, Mark Martinelli, chief audit executive for Synchrony, discussed the issues currently facing internal auditors. He describes how the internal audit function has changed over time and how the bar has been raised. Martinelli also characterizes internal auditing as a unique opportunity for CPAs and a field that features strong competition for talented individuals.