three surveys of internal auditors worldwide regarding their professional activities. This paper reviews past CBOK studies … studies covered many of the same topical areas. Recent changes in The Institute of Internal Auditors Professional Standards … auditors. CBOK 2006 will be designed to address these issues. Originality/value – By presenting an overview of past CBOK …

Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA … of internal auditors. This focus has implications for CBOK 2006. Findings – The literature indicates a paradigm shift in … the activities performed by internal auditors. The increasing complexity of business transactions, a more dynamic …

Purpose – By conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (IIA … internal auditors and their role in enhancing good corporate governance. This focus has implications for CBOK 2006. Findings … – The literature indicates changes in the activities performed by internal auditors. The increasing complexity of business …

Purpose – To present the results of a survey of internal auditors worldwide to determine the scope of the topics to be … developed a prescope questionnaire and surveyed a small sample of experienced internal auditors worldwide. All three CBOK 2006 … teams (Americas, Asia Pacific and Europe/Africa) participated in data gathering from internal auditors in their regions. The …

Purpose – To highlight the pressures that the auditors would face in the era of globalisation and the challenges they … audit fraud, true and fair view interpretation, auditor independence and role of internal auditors. Further, ideas have also … great confusion as to the interpretation of the audit reports. This has been proven by the fall of many multinationals and …

internal auditors. Design/methodology/approach – Based on literature reviews and a pre-scope questionnaire, the researchers … develop three questionnaires that are answered by internal auditors world wide. Topics in the questionnaires, which are …

observations, examined documents and interviewed senior internal auditors in six New Zealand organisations. Findings – Three … implications – Results reveal how independence dilemmas are addressed by those internal auditors who are most successful in …

Purpose – To provide internal auditors with a summary of the communications skills needed for a successful professional … to show the importance of communication skills to internal auditors, is reviewed to show internal auditors the importance … of highly‐developed communication skills in almost every aspect of their activities. Findings – Internal auditors need to …