Final results from in-depth survey indicate global growth
Comprehensive results of the most in-depth study ever conducted on the internal audit profession have been published by The Institute of Internal Auditors Research Foundation (IIARF). With the participation of more than 9,300 respondents from 91 countries, the study found that, overall, internal auditors around the world share many similarities - such as their roles within organizations, increasing regulatory influence, and practicing in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards).
However, the study also found that internal auditing has varying levels of maturity - depending on the culture in which it’s practiced. Known as the IIARF’s Common Body of Knowledge (CBOK) study, the survey will be repeated every few years and the results will populate a living library of information used in shaping the future of the internal audit profession worldwide.
“Although CBOK uncovered some differences in the way internal auditing is practiced around the world, it revealed that commonalities do exist – the most important being shared values of the profession’s Standards, purpose, and core roles within organizations,” said IIARF Executive Director Dominique Vincenti, CIA. “As we work to advance the profession toward global convergence, internal auditors everywhere can use the study to maximize their potential to strengthen governance and protect their organizations’ stakeholders.”
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