Purpose – To present the results of a survey of internal auditors worldwide to determine the scope of the topics to be included in The IIA's Global Common Body of Knowledge Study (CBOK) 2006. Design/methodology/approach – The researchers 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 questionnaire contained topics that were adapted from The IIA Practice Standards, past CBOKs ands other relevant prior research. The questionnaire also provided space for inclusion of “Other” topics by respondents. Findings – The respondents agreed with the inclusion of a majority of the topics listed in the prescope questionnaire in the global CBOK 2006 survey. Many “Other” topical areas were also suggested for inclusion. Originality/value – The survey results are providing invaluable information to the researchers in their efforts to develop the questionnaire for global CBOK 2006.
Managerial Auditing Journal – Emerald Publishing
Published: Oct 1, 2006
Keywords: Auditors; Internal auditing; Knowledge management; Standards
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