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 biggest and so much accomplished worldwide learn ever carried out concerning the inner auditing career. an international precis of the typical physique of data 2006 offers an all-encompassing examine the study's findings which offer 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 task inside agencies. the particular actions and kinds of audits which are being played. instruments and methods utilized by inner auditors. abilities and information possessed via inner auditors. an international precis of the typical physique of information 2006 offers a wealthy database of data that would be exploited over the following couple of years to form the inner auditing career. inner auditing businesses can use this information to check their enterprises with what the examine chanced on. leader audit executives can use those comparisons to steer their enterprises into the longer term. Practitioners can use the knowledge amassed to lead their careers improvement. *This undertaking was once made attainable throughout the beneficiant donations made to the William G. Bishop, III, CIA Memorial Fund.

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There is no individual technical skill that is highly rated by CAE respondents for all staff levels in the IAA. Technical skills that are considered more important for the Audit Staff but less critical for CAEs are identifying types of controls, use of information technology, statistical sampling, and data collection and analysis. Other skills, such as forensic skill/fraud awareness, risk analysis, and negotiating, are considered more important for CAEs and not as vital for the Audit Staff or Audit Seniors/Supervisors.

Service providers, for the purpose of this study, are defined as those who work on a contractual basis to aid organizations with assurance and consulting engagements. The not-for-profit sector respondents indicated less overall work experience. 4%) and another 21% of the respondents work for IAAs that have been in existence for 6-10 years. 8% of respondents’ organizations have IAAs that have been in existence for 31 or more years. This is a very positive development for internal auditing as it shows that growth has accelerated in the past 10 years.

3%). 5% have been members for 6 to 10 years, and 15% have been members for 11 or more years. 9% of the respondents indicated they are not members of The IIA. 2% are between 45 and 54 years old. 4% are older than 65. 5%) is between 35 and 44 years old. 9% have obtained a master’s (graduate) degree in business. 4% have a master’s degree in a non-business field. There appears to be no pronounced relationship between the respondent’s highest level of education and their current position in the IAA.

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