CBOK of the Month: Read About Staffing Issues
Read along with internal auditors across the globe! Every profession has a body of knowledge on which practices, performance, and new initiatives are based, and internal auditing is no exception. Recently, influences such as technology, globalization, corruption, fraud, changes in regulations, and expectations of stakeholders have all affected the practice of internal auditing. To determine just how much these and other internal and external factors have changed the roles internal audit practitioners play in organizations all around the world, The Institute of Internal Auditors Research Foundation (IIARF) conducted a global survey in 2006 to contribute to the profession's "body of knowledge."In December 2007, The IIARF's A Global Summary of the Common Body of Knowledge (CBOK) survey was made available to all members of The Institute of Internal Auditors (IIA) as a free download from The IIA 's Web site. The results of CBOK will drive many critical aspects of the profession and will help define its future and ensure that it remains a valued profession. Each month, you can read an article on a featured research topic along with a recommended course of action. The article will provide some insight from the data of the featured topic and is something you can reproduce and use as needed. If you have questions about "CBOK of the Month" or need further assistance with interpretation of CBOK data, please contact research@theiia.orgMay's "CBOK of the Month" research topic: "Staffing" (PDF)