Okay, let’s calculate this. So Cheryl has a certification as a Certified Internal Auditor (CIA), which is a well-respected credential in the industry. She also has a broad range of skills in financial accounting, auditing, and operations management. Location is Greater Houston, which is a large market with a strong demand for internal audit services. According to the Institute of Internal Auditors, the average salary for an internal auditor in the US is around $70,000 per year. However, with her certification and experience, she may be able to command a higher rate. Let’s check benchmarks. According to Glassdoor, the average hourly rate for an internal auditor in Houston is around $40-$60 per hour. Considering her skills and certification, I’d estimate her hourly rate to be around $125, which is slightly higher than the average. However, this is just a rough estimate and may vary depending on the specific client, project, and industry.