CBOK was made possible through The William G. Bishop III, CIA, Memorial Fund, established by The IIA Research Foundation to honor the vision and passion of The IIA's past president.
Learn more about the William G. Bishop III, CIA Memorial Fund.
The IIA Research Foundation
Common Body of Knowledge (CBOK)
In an effort to understand, shape, and advance the profession, The Institute of Internal Auditors Research Foundation has released the most comprehensive global study ever conducted on the internal audit profession. The study, the Common Body of Knowledge (CBOK), has produced a rich database of information on how the profession is being practiced worldwide. To be repeated periodically, CBOK will enable The IIA and its institutes to track the profession's progress in achieving the ideal state all around the globe.
The study was conducted in the form of carefully-engineered surveys to Chief Audit Executives (CAE), internal audit practitioners of all levels of experience, and IIA Chapter and Institute leaders. These surveys determine:
- Compliance to and adequacy of The International Standards for the Professional Practice of Internal Auditing.
- The current status of the internal audit activity within organizations.
- The activities and types of audits that are being performed.
- Tools and techniques used by internal auditors.
- Skills and knowledge possessed by internal auditors.
More information and resources for download:
- Download CBOK in PDF format (free to IIA Members)
- Purchase a copy from The IIA Research Foundation Bookstore
- Promoting CBOK
For more information, contact us at research@theiia.org.