Obtaining CBOK Results - The Institute of Internal Auditors

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

The William G. Bishop III, CIA, Memorial Fund Contributors
The IIA Research Foundation Chairman's Circle
The IIA Research Foundation Board of Trustees
The IIA Research Foundation Board of Research and Education Advisors

Quick Search Advanced Search Site Map IIA Popular Pages CIA Exam Content CFSA Individual Memberships Code of Ethics Information Technology Contact Information 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 +1-407-937-1100.		Home / Research Foundation / Common Body of Knowledge / Obtaining CBOK Results 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 The William G. Bishop III, CIA, Memorial Fund Contributors The IIA Research Foundation Chairman's Circle The IIA Research Foundation Board of Trustees The IIA Research Foundation Board of Research and Education Advisors		Purchase your copy of A Global Summary of the Common Body of Knowledge 2006 from The IIA Research Foundation Bookstore.