-IIA Global-
The Values
Cont.
● Educating internal auditor about the role and responsibility of the proffession
● As a Standard to measure the performance of internal auditor
● Developing the proffession of Internal Auditor
● Become the basis to revise The International Standards for the Professional
Practice of Internal Auditing
● Test material in CIA
● Education material for Internal Auditor
● Basis of Internal Audit Quality Assessment procces
● IIA & IIARF Publication Material
● Framework for IIA Grand Strategy
Common Body of Knowledge
“What do I need to know to become an experienced,
qualified, and well‐recognized internal auditor?”
The IIA Research Foundations (IIARF) launched a major effort to develop such a
CBOKfor the internal audit profession. Its preliminary result, published in mid-2007,
describethe state of internal auditing professional practices throughout the world
including:
● The knowledge and skills that internal audit possess
● The skill and organizationl levels used for the practice of internal auditing work
● The actual duties perfomed by interal audtiors
● The structure of internal audit organizations
● The types of industries which practice internal audit
● The regulatory environment of various countries
● The tolls and technique used by internal auditor
● Staffing and proffessional development of Internal Auditor
● The growing role of internal auditor in the future
CBOK Requirements