Institute of Internal Auditors Research Foundation
Abstract
The Institute of Internal Auditors’ (II A’s) Global Internal Audit Common Body of Knowledge (CBOK) Survey is conducted every few years and the results help to identify the continuous development of the profession of internal auditing around the world. The survey also highlights the different practices, attributes, and internal and external factors (such as social, political, environmental, and economic) that are shaping the worldwide profession.
This research report provides an in-depth analysis of the factors and rationale behind the development of the profession and seeks to identify opportunities for the transfer of success stories to the rest of the internal audit community. To perform the analysis, the researchers initially analyzed the 2010 CBOK results, comparing the data for each region. Where the 2010 and 2006 survey questions were comparable, a temporal comparison was conducted to analyze those trends.
As explained in chapter 1, our in-depth analysis is based on interviews with members of the internal audit profession as well as chairs and members of audit committees in seven geographical areas: Africa, Asia-Pacific, Eastern Europe and Central Asia, Latin Americaand Canada, and Western Europe
