Researchers Leverage CBOK Data to Gain Deeper Insights
*This report is released as part of the ongoing Global Internal Audit Common Body of Knowledge (CBOK) Study.
Internal Audit Around the World taps into the power of The IIA’s Common Body of Knowledge (CBOK) database that was developed in recent years to allow researchers to glean insights from a longitudinal study of the profession. The report reviews the data from both the 2006 and the 2010 CBOK surveys to provide in-depth analysis of the factors and rationale behind the development of the profession and its different facets.
To help them more clearly understand the results of the surveys, researchers conducted in-depth interviews with CAEs, IIA representatives from affiliated institutes, and members of audit committee in 13 countries spanning five continents. The results of the analysis and follow up interviews allowed the researchers to provide interpretations regarding:
- Activities, tools, and competencies for practitioners.
- Awareness and compliance with the International Standards for the Professional Practice of Internal Auditing.
- How internal auditors add value to their organizations.
- Staffing of the internal audit function.
- The existence of and relationships with Audit Committees.
The researchers hope that through the analysis of the trends that have emerged from one CBOK survey to the next and the insights the follow- up interviews provided, internal audit practitioners can leverage the knowledge gained through success stories to benefit the profession as a whole.
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