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The IIA Research Foundation 

The IIA Research Foundation

For nearly four decades, The IIA Research Foundation has served as a powerhouse of information to propel internal audit practitioners forward in the profession. As the research arm of The IIA, The Foundation conducts groundbreaking research through initiatives that explore current issues, emerging trends, and thought leadership. The Foundation has been a driving force behind the evolution of the profession and continues to deliver. Your contributions allow The Foundation to continue developing essential research and educational products. We are grateful for your support.

Our Latest Research Reports

Since its inception, The IIARF has delivered more than 200 research reports covering the full spectrum of issues facing the profession. Recent reports are featured here and hard copies and/or downloads are available through The IIA Research Foundation Bookstore.

Featured Report

Internal Audit’s Role in Cyber PreparednessInternal Audit’s Role in Cyber Preparedness provides key approaches for boards and audit committees to understand the tools and resources available to their organizations when crafting cybersecurity strategies, policies, and protocols.

For most organizations in today’s cyber-threatened world, the approach to security is to focus resources on prevention. But it is shortsighted and potentially disastrous for businesses to fixate on simply keeping cyber invaders out. Organizations must create an expansive holistic approach to cybersecurity in order to be truly prepared for cyber events. To learn more, download a complimentary copy of Internal Audit’s Role in Cyber Preparedness.

CBOK Report Releases

Staying a Step Ahead: Internal Audit's Use of TechnologyStaying a Step Ahead: Internal Audit’s Use of Technology provides insight in the use of technology among internal auditors.  The use of technology by internal audit continues to expand, along with the extensive explosion of technology usage in businesses and society globally. Has the use of technology by internal audit expanded in pace or lagged behind? This report will help readers compare the activities and skills of their internal audit departments with those of other organizations in their regions. Download your copy of Staying a Step Ahead: Internal Audit’s Use of Technology.

One of The IIARF’s largest endeavors, the 2015 Global Internal Audit Common Body of Knowledge (CBOK), has concluded the first phase of the study and will be releasing approximately two dozen reports based on the survey’s findings. Reports will focus on the profession’s emerging issues including the future of internal auditing, governance, global perspective, management, risk, standards, talent, and technology.

To learn more about CBOK and download reports as they become available, visit the CBOK Resource Exchange.

New Report and Video Series

The Politics of Internal AuditingThe Politics of Internal Auditing provides important insight into continuing efforts within companies to manipulate internal audit functions and findings and how heads of audit must learn to recognize and cope with such adverse influences so that they can fulfill their true mission. More than just a recounting of war stories from scarred internal auditors, the report offers key lessons learned through a series of case studies based on experiences shared by CAE interviewees. Additionally, the report provides insight into recognizing, dealing with, and managing political pressure.

The report is available through The IIARF Bookstore and at

Authors, Patricia Miller and Dr. Larry Rittenberg delve into the case studies and reveal real-world scenarios internal auditors are facing with politics. More case studies and discussions will be released in this four-part video series.

Part 1 – Standing Your Ground

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Part 2 – Performance Can Outweigh Objectivity

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Part 3 – Being a Professional and Respected CAE

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Job Satisfaction for Internal Auditors: How to Retain Top Talent CyberSecurity.png Internal Audit Around the World
Internal Audit Capabilities and Performance Levels in the Public Sector

Release Date:
October 2014
Release Date:
September 2014
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August 2014
Release Date:
July 2014

Click here for a complete listing of all products produced by The IIA Research Foundation from 2003 to the present.