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:
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.
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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.
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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.
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