A Global Summary of the Common Body of Knowledge 2006 by Priscilla A. Burnaby, Mohammad Javad Abdolmohammadi, Susan

By Priscilla A. Burnaby, Mohammad Javad Abdolmohammadi, Susan Hass

The typical physique of information 2006 * is the most important and so much finished worldwide examine ever carried out in regards to the inner auditing occupation. an international precis of the typical physique of information 2006 presents an all-encompassing examine the study's findings which supply a foundation for realizing, guiding, and shaping: Compliance to and adequacy of The overseas criteria for the pro perform of inner Auditing. the present prestige of the interior audit job inside agencies. the particular actions and kinds of audits which are being played. instruments and strategies utilized by inner auditors. talents and information possessed via inner auditors. an international precis of the typical physique of information 2006 provides a wealthy database of information that may be exploited over the following couple of years to form the interior auditing occupation. inner auditing firms can use this data to check their companies with what the learn came across. leader audit executives can use those comparisons to steer their enterprises into the long run. Practitioners can use the knowledge accrued to steer their careers improvement. *This venture used to be made attainable during the beneficiant donations made to the William G. Bishop, III, CIA Memorial Fund.

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The majority of the respondents agree that the responsibility of reporting audit findings rests with the CAE. 4%). 5% believe that both the internal auditor and client together have the primary responsibility to monitor adoption of needed corrective action. 7% of the respondents indicated that the internal auditor has the primary responsibility. The majority of respondents indicated that their organizations have some formal monitoring system. 4% indicated they had no formal follow-up procedures.

25 Introduction........................................................................................................................... 25 Survey Demographics Summary .......................................................................................... 26 Compliance with Internal Auditing Standards ..................................................................... 29 Staffing and Professional Development................................................................................ 43 Internal Auditor Skills...........................................................................................................

Some organizations are over 100 years old with large, well established IAAs, while many younger companies are just starting to develop and utilize their IAAs. Regardless of the size, type, or age of an organization, the role of internal auditing is evolving into a value-added activity that helps an organization manage its risks and take advantage of opportunities to improve. With the increase in scope of audit responsibility since 1999, the IAA must act to monitor the adequacy and effectiveness of management’s internal control framework and contribute to the integrity of corporate governance, risk assessment, and the financial, operating, and IT systems.

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