For me this is highly variable. In audit, field work can take anywhere from 30-40 percent of the total time. During those times I am hardly behind a desk. I am out interviewing people or learning how things works in different parts of our company. The remaining 60-70 percent of total time probably has some component of desk work involved. Note that I say that there is a component of desk work involved. This is because most audit professionals will be assigned a laptop that allows for a high degree of mobility. So you do not always have to be behind a desk to do your work.