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Common Body of Knowledge (CBOK)
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About CBOK


The CBOK 2015 project brought together a global survey of internal auditors, plus worldwide interviews with senior management, audit committees, and boards to create a comprehensive suite of reports about internal audit practice.

Access a listing of all available CBOK reports:
Practitioner Reports | Stakeholder Reports

CBOK 2015 Practitioner Survey


The CBOK 2015 Practitioner Survey was the third global initiative of its kind, offered in 23 languages with participation from 14,500 practitioners representing more than 150 chapters and 106 institutes in 166 countries/territories. The survey, a core component of the whole study, was open from February 2 through April 1, 2015. For an overview of the Practitioner Survey, download the CBOK 2015 Vision Brochure.

The complete list of survey questions can be accessed here:

CBOK 2015 Practitioner survey question List

CBOK Co-chairs Dick Anderson and Jean Coroller wish to give thanks and special recognition to the volunteer committees around the world who supported the project and the CBOK Project Development Team.


CBOK 2015 Stakeholder Survey


Surveys, interviews, and data analysis for the stakeholder study were conducted by Protiviti in partnership with IIA institutes around the world to identify:

  • Internal audit practices and activities that are most highly valued by boards and audit committees, along with those that are not.
  • How to maintain the alignment of the various stakeholder expectations of internal auditing.
  • Opportunities to build and reinforce the relationship between board and audit committee members and internal audit staff.
  • Best practices regarding performance monitoring, communications, and reporting of internal audits by boards and audit committees.


Your Donation Dollars at Work


Reports from the CBOK 2015 project are available free of charge, thanks to the support and generous contributions from individuals, organizations, and IIA chapters and Institutes around the world. CBOK is administered by the Internal Audit Foundation and funded by the William G. Bishop III, CIA, Memorial Fund.