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The IIA Research Foundation. Emerging Issues Series, Volume 2, No. 1. 18 pages.
This research study is part of the fastresponse Emerging Issues Series and undoubtedly arose because some of the results the Common Body of Knowledge (CBOK) research project by the IIA indicated an unexpectedly low global compliance with IIA Standard 1312. This standard requires every internal audit activity to undergo an assessment of quality-conformance with the IIA's International Standards for the Professional Practice of Internal Auditing-every five years.
The basis of the study is an online survey with 74 responses from internal audit activities known to have completed an external quality assessment. Though its results are not considered...