A review of prior common body of knowledge (CBOK) studies in internal auditing and an overview of the global CBOK 2006

Abstract

PurposeThe 2006 global common body of knowledge (CBOK) study is part of an ongoing research program that will broaden the understanding of how internal auditing is practised throughout the world. At the core of the 2006 CBOK study are three surveys of internal auditors worldwide regarding their professional activities. This paper reviews past CBOK studies and introduces the 2006 CBOK research project.Design/methodology/approachThe findings of prior CBOK studies are reviewed, and additional topics are identified to develop the topical areas to be covered in CBOK 2006.FindingsPast CBOK studies covered many of the same topical areas. Recent changes in The Institute of Internal Auditors Professional Standards, introduction of new technology, and the expanding complexity of business operations require new knowledge and skills for internal auditors. CBOK 2006 will be designed to address these issues.Originality/valueBy presenting an overview of past CBOK studies and discussing the rationale for the 2006 CBOK study, the researchers hope to motivate future research and to encourage internal auditors to participate in this global study.