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CBOK Research Resource Library Stakeholder Reports

CBOK Research Resource Library – Stakeholder Study

Surveys, interviews, and data analysis for the stakeholder study were conducted by Protiviti in partnership with IIA Institutes around the world. The seven stakeholder reports for CBOK 2015 focuses on identifying leading practices that can improve internal audit effectiveness, using perspectives from stakeholders about internal audit performance.

All reports are available as FREE downloads, thanks to generous funding by individuals, organizations, chapters, and institutes to the William G. Bishop III, CIA Memorial Fund.

Latest Reports

Striking an Optimal Balance Between Assurance and Consulting Services — Practical Insights From Internal Audit Leaders

Authors: Karen Brady, CIA, CRMA, CFE

This report addresses what it means to provide consulting, compliance, and assurance services as an internal audit professional, what is the right balance, and how to pursue it without owning management’s responsibilities.


Auditing Strategic Risks: Practical Insights from Internal Audit Leaders

Author: J. Michael Joyce Jr., CIA, CPA, CRMA

Many chief audit executives (CAEs) are reporting they are making significant progress in how they audit strategic risks by leveraging a broad range of approaches. The report focuses on best practices leaders use to tackle three key areas of strategic risk — cybersecurity, IT projects, and capital projects.


Stakeholders' Advice to the Chief Audit Executive

Authors: Naohiro Mouri, CIA, and Douglas J. Anderson, CIA, CRMA

As internal audit becomes more visible and more essential to an organization, so does the demand for effective chief audit executives (CAEs) — audit leaders who drive high-performing teams and deliver value. This report reveals four key messages to enable CAEs to positively impact their organizations.


Achieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholder Planning and Processes Worldwide

Authors: Vernon Stafford Jr., NBE and Michael Thor

This report reveals best practices for internal auditors in the financial services industry to consider in their quest to continually improve performance and deliver more value to their organizations.


Voice of the Customer: Stakeholders’ Messages for Internal Audit

Authors: Angela Witzany, CIA, QIAL, CRMA, and Larry Harrington, CIA, QIAL, CRMA

This report provides recommendations directly from stakeholders on the best practices internal auditors should consider in their quest to improve performance and bring value to their organizations.


Six Audit Committee Imperatives: Enabling Internal Audit to Make a Difference

Authors: Jim DeLoach and Charlotta Löfstrand Hjelm, CIA, QIAL

The board of directors — whether it is a one-tiered or two-tiered structure — is a key stakeholder of internal audit with needs that internal auditors are uniquely positioned to provide. This report offers key insights about the expectations audit committees have of internal audit.


Relationships and Risk: Insights from Stakeholders in North America

Author: Doug Anderson, CIA, CRMA

How well are internal audit departments meeting the needs of the audit committee, and is the internal audit department receiving the proper support and oversight of the internal audit function? This report will help you understand the relationship and provide key insights on opportunities for improvement for the two groups.