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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorResearch FoundationBreadcrumb SeparatorProjects In Progress

​Projects In Progress

The IIA Research Foundation partners with sponsors for the funding and development of research, educational, and special projects. Here is a list of projects currently active and in need of sponsorship. To learn how you can sponsor one or more of these projects, contact Susan Carey, Development Manager at +1-407-937-1340 or susan.carey@theiia.org.

The Global Internal Audit Common Body of Knowledge (CBOK) Study

Project cost/sponsorship amount: $10,000 - $450,000

The Global Internal Audit Common Body of Knowledge (CBOK) study encompasses a global practitioner’s survey, stakeholder projects, multiple reports, resource center, data access repository, and more. Collectively, CBOK will provide a road map for professional development, performance improvement, and practice management. Various sponsorship levels are available.


Internal Audit Capabilities and Performance Levels in the Public Sector

Publication date: July 2014

Project cost/sponsorship amount: $30,000

Authors:

  • Elizabeth MacRae, CGAP
  • Diane van Gils, Ph.D.

This study is built on the Internal Audit Capability Model (IA-CM) for the Public Sector, which was developed in 2009 as a joint project between the World Bank and The Research Foundation. The model was the first of its kind to create measurable capability levels specifically for the public sector, and it was validated globally through on-site feedback from multiple volunteer and public sector organizations.

The IA-CM was benchmarked against statistics from The IIA’s 2010 Global Internal Audit Survey, which included 2,284 responses from public sector practitioners out of a total of 13,500 responses from 107 countries. The IIA conducts this global survey of internal audit practitioners periodically as part of the Global Internal Audit Common Body of Knowledge (CBOK). Internal auditors and their stakeholders can use the results of this study to identify areas of strength and areas that need improvement to increase the effectiveness of their internal audit activity.


Factors That Affect Internal Audit Objectivity and Job Satisfaction: What Every Manager Needs to Know

Anticipated publication date: September 2014

Project cost/sponsorship amount: $16,000

Author:

  • Venkataraman Iyer, Ph.D., CPA, Professor, University of North Carolina

Like all professionals, internal auditors develop dual identities — as employees of an organization and as members of the internal audit profession. This study looks at the characteristics of these identities and their relationship to the way respondents answered questions about four hypothetical case studies included in a membership-wide survey sponsored by The IIA Research Foundation.

The survey included questions about organizational policies that could affect auditor independence and judgment, such as using internal audit as a training ground for management, internal audit reporting lines, and incentive structures for auditors. It also included questions used to measure internal auditors’ identification with their organization and the profession and any sense of conflict between these two affiliations. Survey results will help organizational leadership better understand the factors that affect internal audit objectivity and job satisfaction.


Adapting Internal Audit to Organizational Governance: Best Practices From Nine Leading Organizations in Europe and the United States

Anticipated publication date: October 2014

Project cost/sponsorship amount: $40,000

Authors:

  • Marc Eulerich, Ph.D.
  • Till Kamp, Ph.D.

Thanks to technological advances undreamed of half a century ago, opportunities to thrive in a global economy are expanding exponentially. This is great news, of course, but organizations must realize that the increasing complexity of the business environment can create great risks. Organizational leaders are increasingly relying on their internal audit activities to uncover risks and recommend corrective action before these risks become dangerous liabilities.

The authors used a unique, previously unavailable data set to investigate the relationship between governance approach and organizational structure, and determined that analyzing corporate best practices is the key to creating efficient internal audit activities. For the practitioner, this case study research shows how auditors can benefit by gaining experience with various organizations and analyzing critical factors. The identified cases can be used to teach students in colleges and universities or business professionals studying to take professional certification examinations.


Performance Auditing: In Major Cities in the United States and Canada

Anticipated publication date: October 2014

Project cost/sponsorship amount: $50,000
($41,500 remaining. Donors thus far include IIA–Tidewater Chapter and IIA–Austin Chapter.)

Authors:

  • Ron Foster, CIA, CRMA, City Auditor, Canada
  • Tom O’Connor, CIA, CGAP, CRMA, co-author of CGAP Exam Study Guide

Internal audit functions within the public sector require stakeholder support, organizational independence, a formal mandate, unrestricted access, sufficient funding, capable leadership, objective and competent staff as well as professional audit standards and guidelines to meet the unique challenges of performance auditing. To determine how well internal audit functions within local governments are meeting these requirements, a large-scale survey of the city auditors of 200 major cities in the United States and Canada will be completed to identify the challenges and describe the solutions being implemented by the most successful internal audit functions. Many public sector internal auditors have faced challenges and resistance to conducting performance audits. Through the first large-scale survey of city auditors conducted by The IIA Research Foundation, city auditors will learn from their peers about best practices to overcome challenges to performance auditing. Without this research, public sector auditors will not have the statistical and experiential evidence they need to be more effective at performance auditing.


The Many Roles of the Chief Audit Executive (CAE)

Anticipated publication date: Q2 2015

Project cost/sponsorship amount: $30,000
($29,000 remaining. Donors thus far include IIA–Long Island Chapter.)

Author:

  • Margaret Christ, CIA

Organizations need guidance to help them continuously train and develop future and current chief audit executives (CAEs) to meet the evolving demands on today’s internal audit leaders. Using a literature review, survey, and interviews, this report describes the many roles played by CAEs, and gives guidance on the skills and strategies needed to fulfill these roles.

The research examines the responsibilities, opportunities, risks, and conflicts of the CAE functions now and how it appears to be trending toward the future. It also looks at best practices and guidelines for the multiple roles CAEs are expected to fill. The report will be of interest to future and current CAEs as well as executive leaders and audit committees.


The Politics of Internal Auditing: How Effective Chief Audit Executives Manage Political Pressure

Anticipated publication date: Q2 2015

Project cost/sponsorship amount: $49,500
($22,000 remaining. Donors thus far include IIA–Toronto Chapter and Deloitte.)

Authors:

  • Larry Rittenberg, Ph.D., CIA, former COSO Chairman 
  • Patricia Miller, CIA, CRMA, former Deloitte & Touché Partner and IIA Chairman

Political pressure is a reality in any organization — large or small, public or private, nonprofit or governmental. When individuals in leadership exercise their authority for self-benefit, bias can have an adverse effect on the decision-making process. Every internal auditor has experienced political pressure. An effective chief audit executive (CAE) must recognize the signs and learn how to manage efficiently through these challenges  to help their organization navigate  through risky decisions or report audit results  in the face of significant  challenge. Internal auditors can’t take a course about navigating organizational politics, but they can learn from the experience of others. The research will focus on in-depth interviews with experienced global CAEs who will share their experiences and successful practices. The final report will include 10 to 15 case studies from the interviews, offering the benefit of experience to internal auditors when navigating similar situations.