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CBOK Resource Exchange

Common Body of Knowledge (CBOK) Resource Exchange

Free Research Report Downloads

Free Research Report DownloadsA new report from the Global Internal Audit Common Body of Knowledge (CBOK) Stakeholder Study, Achieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholders, is now available for free download.

In addition, three new reports from the CBOK Practitioner Study, Ethics and Pressure: Balancing the Internal Audit ProfessionInternal Audit Quality Assurance and Improvement: A Call to Action and Women in Internal Audit: Perspectives from Around the World, are now available

Access a listing of all available CBOK reports:

CBOK Practitioner Reports 
CBOK Stakeholder Reports 

CBOK 2015 Practitioner Survey

The CBOK 2015 Practitioner Survey was the third global initiative of its kind, offered in 23 languages with participation from 14,500 practitioners representing more than 150 chapters and 106 institutes in 166 countries/territories. The survey, a core component of the whole study, was open from February 2 through April 1, 2015. For an overview of the Practitioner Survey, download the CBOK 2015 Vision Brochure.

The complete list of survey questions can be accessed here.

CBOK Co-chairs Dick Anderson and Jean Coroller wish to give thanks and special recognition to the volunteer committees around the world who supported the project and the CBOK Project Development Team.

With monthly releases beginning in July 2015, more than 25 reports will be produced based on the CBOK Practitioner Survey according to the schedule below. Report titles and release dates are subject to change.

Upcoming Reports
  •   1st Quarter 2016

    Engaging Third Parties for Internal Audit Activities: Strategies for Successful Relationships
    Interacting With Audit Committees: The Way Forward for Internal Audit 
    CAE Career Paths: The Characteristics and Competencies of Today’s Internal Audit Leaders
    GREAT Ways to Motivate Your Staff

  •   2nd Quarter 2016

    Regional Reflections: Africa
    The Top 7 Skills CAEs Want: Building the Right Mix of Talent for Your Organization
    Lifelong Learning for Internal Auditors: Certification and Training Levels Worldwide

  •   3rd Quarter 2016

    ​Benchmarking Internal Audit Maturity: A High-Level Look at Audit Planning and Processes Worldwide
    Promoting and Supporting Effective Organizational Governance: Internal Audit’s Role
    Looking to the Future for Internal Audit Standards: Standards Updates, Usage, and Conformance
    Internal Audit Quality Assurance Improvement: A Call to Action
    Women in Internal Audit: Representation and Trends
    Ethical Pressures Faced by Internal Auditors

CBOK 2015 Stakeholder Survey

In collaboration with Protiviti, the Internal Audit Foundation completed the Stakeholder Survey, the second component of the complete global CBOK study. The purpose of this initiative is to gain a global perspective and better understanding of stakeholders’ expectations of internal audit’s purpose, function, and performance. Stakeholders include members of executive management, board and audit committee members, and C-suite executives excluding chief audit executives who were included in the practitioner survey.

Specifically, this component of the global CBOK study is designed to identify and capture:

  • Internal audit practices and activities that are most highly valued by boards and audit committees, along with those that are not.
  • How to maintain the alignment of the various stakeholder expectations of internal auditing.
  • Opportunities to build and reinforce the relationship between board and audit committee members and internal audit staff.
  • Best practices regarding performance monitoring, communications, and reporting of internal audit by boards and audit committees.

The CBOK 2015 Stakeholder Study was concluded on Dec. 31, 2015. The results will be shared in 2016.

Your Donation Dollars at Work

Many reports and related content from the CBOK 2015 project are available free of charge, thanks to support and generous contributions from individuals, organizations, and IIA chapters and Institutes around the world. CBOK is administered by the Internal Audit Foundation and funded by the William G. Bishop III, CIA, Memorial Fund.

About CBOK

CBOK is the world’s largest ongoing study of the internal audit profession, consisting of two phases: the Practitioner Survey and the Stakeholder Survey. The first phase is led by the Internal Audit Foundation and supported by IIA Institutes and chapters around the world to include comprehensive studies of practitioners at all levels. The second phase is a global study consisting of audit stakeholder perspectives (senior management, audit committees, and boards) and complements the findings of the practitioner study. The results of this combined research provide a rich overview of how the profession is currently being practiced and changes that are anticipated in the future.