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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorInternal Audit FoundationBreadcrumb SeparatorCBOK Research Resource Library – Stakeholder Study

CBOK Research Resource Library – Stakeholder Study 

​CBOK Research Resource Library – Stakeholder Study

The CBOK Stakeholder Survey concluded December 2015. The reports from this portion of the study provide perspectives from stakeholders about internal audit performance. Surveys, interviews, and data analysis for the stakeholder study were conducted by Protiviiti in partnership with IIA institutes around the world. Stakeholder reports focuses on identifying leading practices that can improve internal audit effectiveness.

All reports will continue to be available as FREE downloads, thanks to generous funding by individuals, organizations, chapters, and institutes to the William G. Bishop III, CIA Memorial Fund.

Latest Reports

Stakeholders' Advice to the Chief Audit ExecutiveNEW! Stakeholders' Advice to the Chief Audit Executive

Authors: Naohiro Mouri, CIA, and Douglas J. Anderson, CIA, CRMA

As internal audit becomes more visible and more essential to an organization, so does the demand for effective chief audit executives (CAEs) — audit leaders who drive high-performing teams and deliver value. This report reveals four key messages for the CAE on how they can perform better in their roles, lead high-performing internal audit teams, and positively impact their organizations. Download your PDF copy of Stakeholders' Advice to the Chief Audit Executive.


Achieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholder PlanningAchieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholder Planning and Processes Worldwide

Authors: Vernon Stafford Jr., N.B.ER and Michael Thor

Amid the financial services industry’s (FSI) growing macroeconomic, regulatory, procedural, and technological complexity, FSI internal audit must fulfill its core mission of delivering in assurance excellence. This report reveals best practices internal auditors in the FSI should consider in their quest to continually improve performance and deliver more value to their organizations. Download your PDF copy of Achieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholder Planning and Processes Worldwide.


Voice of the Customer: Stakeholders’ Messages for Internal AuditVoice of the Customer: Stakeholders’ Messages for Internal Audit

Authors: Angela Witzany, CIA, QIAL, CRMA, and Larry Harrington, CIA, QIAL, CRMA

Internal audit has a unique and critical role to fill in organizational governance. In fulfilling this role, internal auditors work with a wide variety of stakeholders in their organizations. This report focuses on the recommendations from stakeholders on the best practices internal auditors should consider in their quest to continually improve performance and bring value to their organizations. Download your PDF copy of Voice of the Customer: Stakeholders’ Messages for Internal Audit.

Also available in:

French Translation



Six Audit Committee Imperatives: Enabling Internal Audit to Make a DifferenceSix Audit Committee Imperatives: Enabling Internal Audit to Make a Difference

Authors: Jim DeLoach and Charlotta Löfstrand Hjelm, CIA, QIAL

The board of directors — whether it is the board in a unitary or single-tier structure or the supervisory board in a dual or two-tiered structure — is a key stakeholder of internal audit with needs that internal auditors are uniquely positioned to provide. This report offers insights as to the expectations audit committees have of internal audit. Download your PDF copy of Six Audit Committee Imperatives: Enabling Internal Audit to Make a Difference.

Also available in:

French Translation


CBOk 2015 Stakeholder Report: Relationships and Risk: Insights from Stakeholders in North AmericaRelationships and Risk: Insights from Stakeholders in North America

Author: Doug Anderson, CIA, CRMA

How well are internal audit departments meeting the needs of the audit committee, and is the internal audit department receiving the proper support and oversight of the internal audit function? This report will help you understand the relationship and provide key insights on opportunities for improvement for the two groups. Download your PDF copy Relationships and Risk: Insights from Stakeholders in North America.

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