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CBOK Research Resource Library – Practitioner Study

With the conclusion of the CBOK Practitioner Survey in March 2015, The Internal Audit Foundation has released 26 reports providing perspectives on global internal audit practices, trends, and insights as a practical resource for internal audit strategic planning and decision-making.

All reports are available as FREE downloads, thanks to generous funding by individuals, organizations, chapters, and institutes to the William G. Bishop III, CIA, Memorial Fund.

The complete series is now available to download as a bundle:

Several of the CBOK reports have been translated, and bundles of those versions are available here:

Latest Reports

NEW! Ethics and Pressure: Balancing the Internal Audit Profession

Authors: Larry Rittenberg, Ph.D., CIA, CPA

Internal auditors often face challenges to their judgment and to their core ethical values. How they handle those challenges determines the value of the profession. This report provides a framework that can be used to analyze internal audit professional ethics and related pressures. Download your PDF copy of Ethics and Pressure: Balancing the Internal Audit Profession.

Internal Audit Quality Assurance and Improvement: A Call to Action

Authors: Christine O’Loughlin, CGAP, CRMA and Jodi Swauger

How can your audit function serve as a trusted adviser to audit clients if your own house is out of order? The report offers insights on steps to take to get your department aligned with professional guidelines so that it can reliably serve as a trusted adviser throughout your organization. Download your PDF copy of Internal Audit Quality Assurance and Improvement: A Call to Action. Also available in:

Women in Internal Auditing: Perspectives from Around the World

Author: Margaret Christ, Ph.D., CIA

How do women currently fit into the internal audit landscape around the world? This report shares perspectives and advice for achieving success as a woman in the internal audit profession, using interviews and roundtable discussions conducted with female CAEs from around the world. Download your PDF copy of Women in Internal Auditing: Perspectives from Around the World.

Also available in:

Looking to the Future for Internal Audit Standards: Standards Updates, Usage, and Conformance

Authors: James A. Bailey, Ph.D., CIA, CPA, CFE

An underlying objective of The IIA’s International Standards for the Professional Practice of Internal Auditing is to ensure that internal audit is effective, of high value, and of high and consistent quality. Nonconformance to the standards undermines this objective. This report provides an overview of results from the CBOK 2015 Global Internal Audit Practitioner Survey regarding The IIA’s Standards and conformance with them – or lack thereof – on a global level. Download your PDF copy of Looking to the Future for Internal Audit Standards: Standards Updates, Usage, and Conformance.

Also available in:

Promoting and Supporting Effective Organizational Governance: Internal Audit’s Role

Authors: Sridhar Ramamoorti, Ph.D., CIA, CFSA, CGAP, CRMA, and Alan N. Siegfried, CIA, CISA, CPA, CRMA, CCSA

Internal audit’s role in organizational governance has become increasingly important in the wake of the recent global financial crisis and the continuing spate of governance failures in both financial and public sectors throughout the world. This report provides insights of the current role of internal audit in the governance process and how internal audit can better position itself to contribute to effective organizational governance. Download your PDF copy of Promoting and Supporting Effective Organizational Governance: Internal Audit’s Role.

Also available in:

Previous Releases You May Have Missed

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​Benchmarking Internal Audit Maturity: A High-Level Look at Audit Planning and Processes Worldwide	​	​Lifelong Learning for Internal Auditors: Certification and Training Levels Worldwide	​	​The Top 7 Skills CAEs Want: Building the Right Mix of Talent for Your Organization
​Also available, French, Japanese, and Portuguese.	​	​Also available in Portuguese.	​	​Also available in Portuguese.
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​ Regional Reflections: Africa	​	​​GREAT Ways to Motivate Your Staff: Shaping an Audit Team that Adds Value and Inspires Business Improvement	​	​ CAE Career Paths: Characteristics and Competencies of Today’s Internal Audit Leaders
​Also available in Portuguese.	​	​Also available in French, Japanese, and Portuguese.	​	​Also available in French and Portuguese.
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​Interacting with Audit Committees: The Way Forward for Internal Audit	​	​Engaging Third Parties for Internal Audit Activities: Strategies for Successful Relationships	​	​​Delivering on the Promise: Measuring Internal Audit Value and Performance
Also available in French and Portuguese.		Also available in French and Portuguese.		Also available in Portuguese.
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Mapping Your Career: Competencies Necessary for Internal Audit Excellence	​	Auditing the Public Sector: Managing Expectations, Delivering Results	​	Regional Reflections: Asia and Pacific
Also available in French, Japanese. and Portuguese.	​	Also available in French and Portuguese.	​	Also available in Portuguese.
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Who Owns Risk? A Look at Internal Audit’s Changing Role		Responding to Fraud Risk: Exploring Where Internal Auditing Stands	​	Combined Assurance: One Language, One Voice, One View
Also available in French, Japanese, and Portuguese.		Also available in French and Portuguese.	​	Also available in Japanese and Portuguese.
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Regional Reflections: Latin America		Regional Reflections: Europe	​	A Global View of Financial Services Auditing: Opportunities, Challenges, and the Future
Also available in Spanish and Portuguese.	​	Also available in French and Portuguese.	​	Also available in French,   Japanese, and Portuguese.
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Navigating Technology’s Top 10 Risks: Internal Audit’s Role		Staying a Step Ahead: Internal Audit’s Use of Technology	​	Driving Success in a Changing World: 10 Imperatives for Internal Audit
Also available in French,   Japanese, and Portuguese.		Also available in French,  Japanese, and Portuguese.	​	Also available in French,   Japanese, Portuguese and Slovenian.

Historical CBOK Reports