Research Reports Available for Download

These research reports are provided as a service to members of The IIA and available through The IIARF Bookstore. IIA members can download a FREE copy. Non-members can purchase a copy for download: 
 
2009 reports:
Extensible Business Reporting Language (XBRL)
International Financial Reporting Standards (IFRS): What Internal Auditors Need to Know
Using Expert Knowledge Structures to Design Fraud Risk Decision Aids
Why Enterprise Risk Management is Vital: Learning from Company Experiences with Sarbanes-Oxley Section 404 Compliance  
 
2008 reports:
An Evaluation of Internal Auditor Responsibility for Fraud Detection
Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk
Leveraging IT Controls to Improve IT Operating Performance
Using Nonfinancial Measures to Assess Fraud Risk
 
2007 reports:
A Global Summary of the Common Body of Knowledge (CBOK) 2006
IIA Standard 1312 - External Quality Assessments: Results, Tools, Techniques and Lessons Learned
The Role of Internal Auditing During Mergers & Acquisitions: The European Union Experience
 
2006 reports:
Managing Strategic Alliance Risk: Survey Evidence of Control Practices in Collaborative Inter-organizational Settings
The Role of Internal Audit in Sensitive Communications
 
2005 reports:
Sarbanes-Oxley Section 404 Work: Looking at the Benefits
 
2004 reports:
Challenges in Government Auditing
Risk Assessment by Internal Auditors Using Past Research on Bankruptcy
The Sarbanes-Oxley Act of 2002: Effect on Audit Committees at Publicly Traded Companies
The Sarbanes-Oxley Act of 2002: Effect on Audit Committees at Organizations Not Publicly Traded
 
2003 reports:
Internal Audit Reporting Relationships: Serving Two Masters
 
© 2010 The Institute of Internal Auditors / 247 Maitland Avenue Altamonte Springs, FL. 32701-4201 USA / +1-407-937-1100 / FAX +1-407-937-1101 • www.theiia.org