Internal Audit Around the World A Perspective on Global Regions
- Georges M. Salim, Marco Allegrini, Guiseppe D'Onza, Andreas G. Koutoupis, Rob Melville
- Jan 2014
- The IIA Research Foundation, The Global Internal Auidt Common Body of Knowledge (CBOK)
- International
The Institute of Internal Auditors’ (IIA’s) Global Internal Audit Common Body of Knowledge (CBOK) Survey is conducted every few years and the results help to identify the continuous development of the profession of internal auditing around the world. The survey also highlights the different practices, attributes, and internal and external factors (such as social, political, environmental, and economic) that are shaping the worldwide profession. This research report provides an in-depth analysis of the factors and rationale behind the development of the profession and seeks to identify opportunities for the transfer of success stories to the rest of the internal audit community.
