Third Quarter 2012

Research Foundation Report - Winter 2012

2012 Research RFPs Released - New Year Presents Opportunity for Gaining New Perspective
Internal auditing is constantly evolving, bringing new challenges as well as established issues requiring examination from a new perspective. To support practitioners, The IIA Research Foundation (IIARF) has established 2012 priority research topics and invites researchers to submit proposals. Read more.
New Report Says Stakeholders Want (and Expect) Insight. Are You Delivering?
Success hinges on the ability to deliver value, but what does that mean to an internal auditor? To help achieve its strategic plan for internal auditing to be universally recognized as a profession, The IIA developed a succinct value proposition that internal audit practitioners can use to help advocate for their important roles in organizations around the world. It boiled down to this: Internal audit’s value lies in its ability to objectively deliver assurance and insight. Read more.
Wayne Moore, CIA — Dedication Defined
Life rarely unfolds as we expect, but sometimes its surprises are the best part. This is a perspective that The Institute of Internal Auditors Research Foundation (IIARF) Board of Trustees member Wayne Moore, CIA, can relate to. After starting his career as an auditor with a “Big Eight” accounting firm, Moore accepted an offer from a client to work as an internal auditor — a decision he says changed his life. “I never thought I would fall in love with internal auditing and spend the rest of my career there,” Moore says. “But that is exactly what happened.” Read More.
Oh, What a Difference 1,824 Days Make!
The IIA Research Foundation (IIARF) came to life in 1976. Its first three decades of existence offer too many milestones to mention, but some notable highlights include the Systems Auditability and Control (SAC) study, the Competency Framework for Internal Auditing (CFIA), and the Common Body of Knowledge (CBOK) study. Research opportunities also were expanded through the creation of vehicles such as theEndorsed Internal Audit Program (now known as the Internal Audit Education Partnership (IAEP) program), the Esther R. Sawyer Scholarship, and the William G. Bishop III, CIA, Memorial Fund. As we reflected on The IIARF’s accomplishments during its 30th anniversary, we were determined not to rest on our laurels. However, we could not have imagined how much further we would have come just 1,824 days later. Read More.
100%. It’s Not a Number. It’s a Statement. Make Yours.
As the most comprehensive source of independent research for the internal audit profession, The Institute of Internal Auditors Research Foundation (IIARF) is relied on by practitioners every day to help them meet the demands of stakeholders. You have probably accessed an IIARF product yourself in recent months, but do you know how it came to be? IIARF research is made possible solely through the support of donors. It usually surprises IIA members to learn that 100% of the funding for research comes from donors, not from member dues. Read More.
New Information, New Navigation, and New Delivery Platforms Coming in the New Year for Internal Auditing’s Premier Reference Book
“Larry Sawyer was a prophet and a futurist who could foresee and predict what others could not,” says David McCabe, CIA, CGAP, MPA, a member of The IIA Research Foundation’s (IIARF’s) Committee of Research and Education Advisors. “His writings were a key factor for me, and many others, in choosing a rewarding and meaningful career.” Read more.
Where Hospitality and Generosity Meet
When venturing into Atlanta, Ga., you can count on a few things: 1) You cannot drive more than a few blocks without landing on a street with “Peach” in the name; 2) There will be no shortage of friendly faces to direct you through the maze of "Peach” streets; and 3) Southern hospitality translates to ongoing generosity . . . at least when you are talking about The Institute of Internal Auditors’ (IIA’s) Atlanta Chapter. Read more.
Why I'm Passionate About Research
People have a fundamental need to seek answers to questions. My passion for research stems from basic intellectual curiosity. Research is never- ending. It is an ongoing process of seeking answers to questions, solutions to problems, and new ideas and better ways of doing things. Just as a good internal auditor continues to ask “Why?” in order to understand the root cause of an issue and recommend a feasible solution, research poses a question and then collects and analyzes data to answer that question. Research is the essence of internal auditing — always searching for a better, more efficient, or more effective way to achieve goals. Read more.

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