CBOK Poll Results - The Institute of Internal Auditors

What's the correct answer?

Correct Answer: C. Risk management. Respondents predict that the greatest increase in the types of audits performed will be in risk management (79.5%) and governance (63.2%) audits. For many of the respondents, regulatory compliance (46.9%), operational auditing (46.2%), and reviews of financial processes (43.5%) show material increases as well.

Want to Learn More?
Want more on what CBOK says regarding emerging trends, roles of the internal auditor, or other similar topics? Check out the Summary of the Common Body of Knowledge 2006, available for free download by IIA members at http://www.theiia.org/research/common-body-of-knowledge/download/. Details on this question can be found in Chapter 9 of the research report. Please direct any questions to research@theiia.org.

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