Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in...

Purpose – The 2006 global common body of knowledge (CBOK) study is part of an ongoing research program that will broaden the understanding of how internal auditing is practised throughout the world. At the core of the 2006 CBOK study are three surveys of internal auditors worldwide regarding...

Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in...

Purpose – To present the results of a survey of internal auditors worldwide to determine the scope of the topics to be included in The IIA's Global Common Body of Knowledge Study (CBOK) 2006. Design/methodology/approach – The researchers developed a prescope questionnaire and surveyed a...

The expectations of users of financial statements have risen in recent years and this phenomenon has impacted directly on auditors who are now becoming increasingly prone to third party action. The duty of care expected of an auditor has been established for some time and has been refined by a...