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​CBOK Report Examines Internal Audit Maturity
Factors including company size, industry, and location impact sophistication

NEW YORK (July 19, 2016) — A new research report from The Institute of Internal Auditors Research Foundation finds a wide variety of factors influence the maturity levels of internal audit functions around the world. The age and size of the internal audit function, industry type, organizational size, and other variables often influence how quickly internal audit functions can operate to deliver a high level of value.

The report identifies 11 indicators of maturity, then analyzes how internal audit functions stack up against those indicators in seven key areas, such as risk assessment and internal audit planning.

The report’s authors use a combination of data from the Global Internal Audit Common Body of Knowledge (CBOK) practitioner survey and interviews with a number of chief audit executives to understand the causes in maturity variations among departments.

Regional variations ranged from minor, for instance, when it comes to alignment of the internal audit function with the organization’s strategic plan, to more significant deviations, such as in the use of technology.

For example, the technology findings reflect a wide regional variance in the number of CAEs reporting primary reliance on manual systems and processes, with a low of 13 percent in North America, to a high of 36 percent in the East Asia and Pacific region.

The report, “Benchmarking Internal Audit Maturity, A High-Level Look at Audit Planning and Processes Worldwide,” is the latest in a series based on the CBOK practitioner survey.

While further research is necessary, the interviewed CAEs noted higher maturity to be associated with:

  • More support and respect for internal auditors and their authority 
  • Greater use of internal audit on sensitive business issues and strategically important projects 
  • A stronger voice for internal audit when reporting to stakeholders 


The new report and other CBOK reports can be downloaded for free at the CBOK Resource exchange at www.theiia.org/goto/CBOK.