The study looked at how top audit executives in South African companies view the internal audit activities they should do now and in the future. They also checked if these activities are done in-house or outsourced, how important they are, and if they follow internal audit standards. The research involved 30 top audit executives and some CEOs/CFOs/COOs from big South African companies. The results show that the audit executives believe they are meeting their companies' needs and following the standards. This information can help improve future audit activities and educational programs for auditors. Key areas studied were consulting activities, fraud investigations, risk management, and overall internal audit services.