Here are some audit committee questions you can ask to check the adequacy of internal resources: Organisation requirements 1. Does the internal audit function have the right amount of competent and professional resources to provide the right blend of internal audit services to the organisation? Does this include such things as project assurance activities over high-risk projects? 2. Where the internal audit function may not have in-house resources for technical areas (for example, ICT, treasury, safety, environment, etc.), do they try to do it anyway, or obtain subject matter specialist experts?