Obtaining CBOK Results
The CBOK study is now available to IIA members free of charge on-line, downloadable in PDF format.

The CBOK Book will still be available for purchase, but we believe that the results of CBOK belong to IIA members globally. Progress through Sharing: Members and practitioners around the world have shared with us their input and wisdom to help us all Understand, Guide and now Shape our future. It is only fair to share the results back with the Internal Audit Community.

Note: Although this download is free to IIA members, we ask that you support The William G. Bishop III, CIA, Memorial Fund to provide ongoing funding for this important project. A $25 minimum contribution is suggested; click here to find out more.

Download each chapter in PDF format by clicking on the links below, or click here to download the entire report (IIA members only).

Title Page and Disclosure Statement

Acknowledgments

Dedication

Chapter 1: Introduction
CBOK 2006
Overview
CBOK 2006 - Benefits to the Profession
Prior IIA CBOK Studies
Project Teams
CBOK 2006 Questionnaires
Clustering for Groups
Appendix 1-A: Glossary of Terms Sent with CBOK 2006 Questionnaires
Appendix 1-B: Clustering of Groups and Number of Responses

Chapter 2: A Worldwide Picture of the Internal Audit Activity
Introduction
Survey Demographics Summary
Compliance with Internal Auditing Standards
Staffing and Professional Development
Internal Auditor Skills
Internal Auditor Competencies and Knowledge Areas
Emerging Roles of the Internal Audit Activity
Summary

Chapter 3: Survey Demographics
Introduction
Staff Levels of Respondents
IIA Membership
Age of the Respondents
Highest Level of Formal Education
Professional Qualifications
Areas of Professional Experience
Years of Existence of IAA and Years of CAE Experience
Types of Organizations
Service Providers of Internal Audit Services
Age of Organizations
Industry Classification(s)
Geographical Area Served by Organization
Appendix 3

Chapter 4: The Professional Practices Framework
Introduction
CBOK 2006 Survey Questions Related to the Standards
Use of the Standards in Whole or in Part
Compliance with the Standards
Adequacy of the Guidance Provided by the Standards
Use of and Adequacy of the Guidance Provided by the Practice Advisories
Reasons for Not Complying with the Standards
Quality Assurance and Improvement Program
Compliance with The IIA's Code of Ethics
Appendix 4-A: The IIA's Standards and Practice Advisories as of September 2006
Appendix 4-B

Chapter 5: Current Status of the Internal Audit Activity
Introduction
The IAA's Relationship within the Organization
Relationship with the Audit Committee
External Relationships - Legislation Affecting Internal Auditing
Organizations' and CAEs' Perceptions About the IAA
Methods Used to Measure the Value Added by the IAA
Internal Audit Activity
Managing the Internal Audit Activity
Creating the Audit Plan
Allocation of IAAs' Time
Performing the Engagement - The Use of Tools
Current Usage of Audit Tools and Techniques
Predictive Changes in the Use of Audit Tools and Techniques Over the Next Three Years
Resolution of Major Differences
Reporting of Findings
Monitoring Corrective Action
Summary
Appendix 5

Chapter 6: Staffing and Professional Development
Introduction
Staffing
Service Providers
Continuing Professional Development
Summary
Appendix 6

Chapter 7: Internal Audit Skills
Introduction
Technical Skills
Behavioral Skills
Summary
Appendix 7

Chapter 8: Internal Auditor Competencies
Introduction
Competencies
Areas of Knowledge
Summary
Appendix 8

Chapter 9: Emerging Roles of Internal Audit Activities
Introduction
Years That the IAA and Organizations Have Existed
Changing Emphasis on Types of Audits
Emerging Roles in Organizations' Activities
Organizational Environment and Key Activities of the IAA
Summary

Chapter 10: Research Method and Literature Review
Research Method
Project Teams
Pilot Test and Literature Review
CBOK 2006 Questionnaires
Clustering for Groups
Literature Review
Introduction
Prior IIA CBOK Studies
North American Literature Review on Internal Auditing
Summary
Asia Pacific Literature Review on Internal Auditing
European Literature Review on Internal Auditing
South African Literature Review on Internal Auditing
Appendix 10-A: Pre-scope Questionnaire for CBOK
Appendix 10-B: Topical Areas That Are Addressed in Past and Current IIA CBOK Studies
Appendix 10-C: CBOK 2006 CAE and Practitioner Questionnaire