Survey finds global commonalities.

• Author: Marshall, Jeffrey
• Position: INTERNAL AUDIT - Survey - Brief article

Comprehensive results of an in-depth study conducted on the internal audit profession 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).

The results, published by The Institute of Internal Auditors Research Foundation (IIARF), represent the views of more than 9,300 respondents from 91 countries. 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...