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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, email us at research@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.


Intellectual Property: Auditing the Process, 2nd Edition

Publication date: August 2015

Project cost/sponsorship amount: $12,000

Authors:

  • James S. Fargason, CIA

This book is designed to provide auditors insight into the various risks associated with intellectual property and important points to consider when planning the audit of intellectual property. The book will cover tests of controls and substantive tests auditors may want to conduct when performing the audit. Additionally, the book will address the various stakeholders the auditor may want to include in the reporting phase of the audit.


Cybersecurity Response Plan

Publication date: August 2015

Project cost/sponsorship amount: $7,000

Author:

  • This is a partner project between ISACA and The IIARF.

This report will address the responsibilities of the board of directors and senior management in addressing the response to critical cybersecurity incidents. It will identify best practices in critical cybersecurity incident management, identify resources that are available to boards and senior management, and pose questions that should be asked of those responsible for critical cybersecurity incident management.


Lessons Learned on the Audit Trail (Spanish Language Version)

Publication date: September 2015

Project cost/sponsorship amount: $9,000
($3,500 open for sponsorship. Current sponsors include IIA-Austin Chapter.)

Authors:

  • Richard Chambers, CIA, QIAL, CGAP, CCSA, CRMA

Richard F. Chambers’ journey on the audit trail spans nearly 40 years with stops in both government and the corporate sector and, since 2009, as president and CEO of The IIA. In Lessons Learned on the Audit Trail, his first book release, Chambers shares many of the key events and insights gained during his impressive career, as well as valuable lessons he learned along the way. Chambers’ career is unique in so many ways—across government and private and not-for-profit sectors—that there are sure to be key takeaways for new and seasoned practitioners alike. “Whether it’s in internal auditing or life in general,” Chambers writes, “we all aspire to make this world a better place, even if only in small ways.”


Legal Services: Auditing the Process, 2nd Edition

Publication date: September 2015

Project cost/sponsorship amount: $12,000

Authors:

  • James S. Fargason, CIA

This book is designed to provide an overview of how to audit legal counsel, from planning to reporting. The book will cover tests of controls and substantive tests auditors may want to conduct when performing the audit. The reader will also be given guidance on how to address issues of confidentiality, which are often a key concern during the audit. Additionally, the book will address the parties the auditor may want to include when reporting audit findings and recommendations.


Internal Auditing

Publication date: October 2015

Project cost/sponsorship amount: $11,000

Author:

  • Rick A. Wright Jr., CIA

At the core of the internal audit activity is the mission of helping people and organizations achieve their goals. However, this message often seems to get lost among the myths and misunderstandings about the essence of the professional practice of internal auditing. The main goal of this book is to help internal audit stakeholders better understand the internal audit value proposition and the ways in which internal auditors help the organizations they serve. With clarity, purpose, and mission of the internal audit function, stakeholders and their organizations will be in a better position to mutually maximize value from internal audit activities.


The Many Roles of the Chief Audit Executive (CAE)

Anticipated publication date: Q3 2015

Project cost/sponsorship amount: $30,000
($9,000 open for sponsorship. Current sponsors include IIA–Chicago Chapter and 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 Role of Internal Audit in Integrated Thinking

Publication date: October 2015

Project cost/sponsorship amount: $83,000

Authors:

  • Sakis Kotsantonis, PhD
  • Robert Eccles, PhD
  • George Serafeim, PhD
  • Mike Krzus

Integrated reporting provides a tremendous opportunity for internal auditors to assist organizations—and especially the audit committee—in a strategic role. This project will identify the key ways that internal audit can add sustainability into its responsibilities. Companies that have participated in the Integrated Reporting Pilot Program will be surveyed and interviewed.


Essentials in Internal Auditing

Publication date: December 2015 

Project cost/sponsorship amount: $25,000

Author:

  • Archie R. Thomas, CIA, CMA, FCMA, CFE 

This manual is intended to be a reference resource for those developing or revising the manual of an internal audit activity. It will include individual examples from which the user can choose, revise, blend, and customize according to his or her needs. Multiple sample documents may be included to show alternative approaches or to give examples from different environments, e.g., private versus public sector organizations, or from various levels of maturity of internal audit activities.


The Institute of Internal Auditors: 75 Years of Progress Through Sharing

Publication date: February 2016

Project cost/sponsorship amount: $75,000
(Sponsored in full by IIA–New York Chapter.)

Author:

  • The IIA

Since The IIA’s establishment in 1941 as a professional association, its people—members, volunteers, and staff—have impacted the way the world conducts business by setting standards and guidance, providing professional certifications, and through advocacy efforts with external organizations and involvement with initiatives, such as FCPA, Sarbanes-Oxley, and COSO. This book chronicles the accomplishments of The IIA—highlighting the people who were influential along the way—and concludes with a vision for the future.


Data Analytics: A Framework for Internal Auditing

Publication date: March 2016

Project cost/sponsorship amount: $25,000
(Sponsored in full by IIA–Dallas Chapter.)

Authors:

  • Warren W. Stippich Jr., CIA, CPA, CRMA
  • Bradley J. Preber, CPA, CFF, CFE
Today’s audit leader struggles with creating an integrated, efficient approach to data mining that maximizes the impact and value the audit department delivers. The objective of the project is to research and design a data analytics framework ranging across a wide spectrum of concepts (such as financial risk, compliance, and fraud) to help internal audit functions broaden risk coverage and enhance audit efficiency. This is a partner project between The IIARF and Grant Thornton.  

COSO 2013 in Action: Implementation Examples and Guidelines

Publication date: June 2016

Project cost/sponsorship amount: $34,200

Author:

  • James Roth, PhD, CIA, CCSA 

This project will produce case studies of how leading organizations are using and benefiting from the revised internal control framework. The researcher will go beyond compliance with ICFR and look at how COSO 2013 can be applied to all organizational objectives. Case studies will be drawn from multiple countries, organization sizes, industries, and sectors (public, private, and not-for-profit). The final product will summarize the common threads that run through the case studies as non-prescriptive guidelines for implementing or converting to COSO 2013.