Introduction

• European Confederation of Institutes of Internal Auditing

The Common Body of Knowledge (CBOK) study is an ongoing global research program funded by The Institute of Internal Auditors Research Foundation (IIARF) to broaden the understanding of how internal auditing is practiced throughout the world. The last edition of this study was conducted in the fall of 2006. The overall purpose of the CBOK project is to develop the most comprehensive database ever to capture a current view of the global state of the internal audit profession. The database contains information about compliance with The Institute of Internal Auditors’ (IIA) International Standards for the Professional Practice of Internal Auditing (Standards), the state of the internal audit activity (IAA), staffing, skills, competencies, and the emerging roles of the IAA. Some information was collected about the influences of cultural and legal factors about the development and practice of internal auditing around the world. The objective is to establish a baseline for comparison when the CBOK study is repeated in the future. The database will be updated to understand the evolution of global internal audit practices. Future studies will build upon this baseline, allowing for comparison, analysis, and trending.

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