Internal Audit Foundation Premier Global Research Study

To provide more timely, relevant insights on the evolution and practice of the internal audit profession, in 2019, the Foundation began a shift from executing the Common Body of Knowledge (CBOK) study every five years to exploring a topic of global relevance annually. The Foundation, working with IIA Affiliates from around the world, leverages surveys and interviews to gain insights from a diverse group of respondents to understand critical aspects of the practice of the profession.

_{To further the exploration of topics of value to the profession, the Foundation provides academic researchers meeting specific criteria with access to survey questions and data from its premier global research studies. To learn more email Foundation@theiia.org and identify the study of interest.}

2021-22 Focus Area: Internal Audit Practices

Report scheduled for release in 2022.
Survey closed in September 2021.

This study seeks to gather perspectives and insights of importance in understanding the global practice of the profession and to understand the current relevance and potential improvements of the International Professional Practices Framework (IPPF) and International Standards for the Professional Practice of Internal Auditing (Standards).

2020-21 Focus Area: Internal Audit Competency

Report released in October 2021.
Survey closed in November 2020.
This research was made possible through a collaboration with Deloitte

"Assessing Internal Audit Competency: Minding the Gaps to Maximize Insights”

The Internal Audit Foundation, in collaboration with Deloitte, conducted a global survey, Assessing Internal Audit Competency, to complement the launch of The IIA’s Internal Audit Competency Framework© and to identify areas in which internal auditors were highly developed and those where gaps existed. The resulting report, “Assessing Internal Audit Competency: Minding the Gaps to Maximize Insights,” provides a summary of the state of internal audit competency, where internal auditors across all levels, around the world assessed their level of competency as compared to the framework. The comprehensive report outlines five key insights that help identify areas where gaps exist in competency and relevance to the auditor’s current position and the perception of their ability to audit key digital technologies.

2019-20 Focus Area: Defining and Measuring Internal Audit’s Value

Report released in June 2020.
Survey closed in October 2019.

This research was made possible through a crowd-funding initiative of the Internal Audit Foundation and our premier sponsor, IIA-Dallas.

Defining, Measuring, and Communicating the Value of Internal Audit: Best Practices for the Profession

This new Internal Audit Foundation report, based on the findings of a global survey and in-depth interviews with world-class internal audit functions, addresses the question, “What is the added value of internal auditing?” It provides advice on how to define and measure your added value, and how to communicate that value to stakeholders.

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