CBOK Research Resource Library Practitioner Reports

Using the results of the CBOK 2015 Global Practitioner Survey, the Internal Audit Foundation released a comprehensive collection of reports providing perspectives on internal audit practices, trends, and insights.

These reports are designed to be a practical resource for strategic planning and decision-making for internal auditors and stakeholders.

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 Common Body of Knowledge (CBOK) Practitioner Reports

Ethics and Pressure: Balancing the Internal Audit Profession

Authors: Larry Rittenberg, Ph.D., CIA, CPA

Internal auditors often face challenges to their judgment and to their core ethical values. How they handle those challenges determines the value of the profession. This report provides a framework that can be used to analyze internal audit professional ethics and related pressures. Download your PDF copy of Ethics and Pressure: Balancing the Internal Audit Profession.

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Internal Audit Quality Assurance and Improvement: A Call to Action

Authors: Christine O’Loughlin, CGAP, CRMA, and Jodi Swauger

How can your audit function serve as a trusted adviser to audit clients if your own house is out of order? The report offers insights on steps to take to get your department aligned with professional guidelines so that it can reliably serve as a trusted adviser throughout your organization.

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Women in Internal Auditing: Perspectives from Around the World

Author: Margaret Christ, Ph.D., CIA

How do women currently fit into the internal audit landscape around the world? This report shares perspectives and advice for achieving success as a woman in the internal audit profession, using interviews and roundtable discussions conducted with female CAEs from around the world.

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Promoting and Supporting Effective Organizational Governance: Internal Audit’s Role

Authors: Sridhar Ramamoorti, Ph.D., CIA, CFSA, CGAP, CRMA, and Alan N. Siegfried, CIA, CISA, CPA, CRMA, CCSA

Internal audit’s role in organizational governance has become increasingly important in the wake of the recent global financial crisis and the continuing spate of governance failures in both financial and public sectors throughout the world. This report provides insights of the current role of internal audit in the governance process and how internal audit can better position itself to contribute to effective organizational governance.

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