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...

South East Asia is the area for challenge, opportunities and expansion. An overview of the opportunities in various SE Asian regions is given, together with a commentary of how these opportunities can be seized and capitalised upon.