Organizations worldwide are adapting to unprecedented challenges caused by COVID-19, after the World Health Organization declared a global pandemic on March 11, 2020. Internal auditors worldwide have seen their organizations react to critical issues related to employee safety, customer needs, short-term resources, and long-term repercussions as they helped their organizations navigate the crisis. To better understand internal audit’s perspective about how organizations are responding to COVID-19, The IIA solicited internal auditor opinions on the short-term and long-term resource challenges and actions taken for their organizations.