Conformance Issues: CBOK Report Exposes Significant Levels of Nonconformance with the IIA’s Standards
The latest report from the Global Internal Audit Common Body of Knowledge (CBOK), Looking to the Future for Internal Audit Standards, exposes significant levels of nonconformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) among internal audit practitioners around the world.
The report, written by James A. Bailey, Ph.D., CIA, CPA, CFE, takes a closer look at the results from the Practitioner Survey phase of the CBOK study regarding the Standards and offers practical recommendations for internal audit functions to improve conformance. The report is available as a free download.
Access the CBOK Resource Exchange to learn about all the reports released thus far from the CBOK Study and more on what is to come.