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CBOK Resource Exchange

Common Body of Knowledge (CBOK) Resource Exchange

About CBOK

CBOK is the world’s largest ongoing study of the internal audit profession, consisting of two phases: the Practitioner Survey and the Stakeholder Survey. The first phase is led by the Internal Audit Foundation and supported by IIA Institutes and chapters around the world to include comprehensive studies of practitioners at all levels. The second phase is a global study consisting of audit stakeholder perspectives (senior management, audit committees, and boards) and complements the findings of the practitioner study. The results of this combined research provide a rich overview of how the profession is currently being practiced and changes that are anticipated in the future.



Common Body of Knowledge (CBOK) Resource Exchange

Just Released – New CBOK Stakeholder's Report

A new report from the Global Internal Audit Common Body of Knowledge® (CBOK®) Stakeholder Study, Striking an Optimal Balance Between Assurance and Consulting Services — Practical Insights From Internal Audit Leaders, is now available for free download.

Access a listing of all available CBOK reports:

Practitioner Reports Stakeholder Reports



CBOK 2015 Practitioner Survey

By the end of 2016, The Internal Audit Foundation will have developed 26 reports based on the CBOK 2015 Global Internal Audit 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

In collaboration with Protiviti, the Internal Audit Foundation completed the Stakeholder Survey, the second component of the complete global CBOK study. The purpose of this initiative is to gain a global perspective and better understanding of stakeholders’ expectations of internal audit’s purpose, function, and performance. Stakeholders include members of executive management, board and audit committee members, and C-suite executives excluding chief audit executives who were included in the practitioner survey.

Specifically, this component of the global CBOK study is designed to identify and capture:

  • Internal audit practices and activities 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.

The CBOK 2015 Stakeholder Study was concluded on Dec. 31, 2015. The results will be shared in 2016.



Your Donation Dollars at Work

Many reports and related content 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.