Burnaby, Priscilla; Hass, Susan - In: Managerial Auditing Journal 24 (2009) October, pp. 813-834
Purpose – The 2006 global Common Body of Knowledge (CBOK) study is part of an ongoing research program designed to document how internal auditing is practiced. The purpose of this paper is to summarize responses to three global surveys of internal auditors. Design/methodology/approach –...