Purpose – The purpose of this paper is to document a study of European and UK triple bottom line (TBL) report assurance statements. Design/methodology/approach – In undertaking the research, an international database was constructed from which all known European and UK third‐party...

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...