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For more information, or if you have a question related to The IIA Research Foundation, please send an e-mail to research@theiia.org, or call +1-407-937-1111.

About The Common Body of Knowledge (CBOK)
The CBOK 2006 study is the largest project ever undertaken by The IIA Research Foundation. It will produce a continuously expanding library of information about the practice of the internal audit profession world-wide -- a Common Body of Knowledge. 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.

The CBOK study has resulted in a database rich with valuable information that will be used to shape the future of internal auditing around the world. The CBOK study will be repeated periodically, planning for the next study is underway.

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