Okay, let’s calculate this. David has a strong background in internal audit, financial risk management, and enterprise risk management. His experience with Sarbanes Oxley Act and COSO is also valuable. The location is Houston, Texas, which is a major financial hub. According to industry benchmarks, internal audit professionals with similar experience can charge around $100-$200 per hour. However, considering his expertise in financial risk management, I would estimate his rate to be on the higher side. Let’s check averages for senior internal audit professionals in the US. According to Glassdoor, the average hourly rate for an internal audit manager in Houston is around $120. So I’ll estimate David’s rate to be around $125 per hour.