Contributing Your Voice to Internal Auditing’s Body of Knowledge

Professions that do not grow and evolve are doomed to irrelevancy. The profession of internal auditing is no different. If internal auditors in the 21st century focused on the same topics and leveraged the same methodologies as our predecessors 75 years ago, we would be relegated to the back office of our organizations — or worse. In fact, basic technology today can perform many of the tasks carried out by internal auditors in the middle of the 20th century.  

The IIA is committed to leading the profession and advocating its value around the world. But it would be difficult, if not impossible, for The IIA, educators, trainers, thought leaders, and others around the world to forge a future for the profession without keen insights into the practices, issues, and challenges facing the profession in 2015.

While there are many ways that The IIA and others monitor key trends in the profession, for more than 40 years the most valuable insights have come via a series of comprehensive studies, culminating in the Common Body of Knowledge (CBOK). From the CBOK projects, we have monitored such important trends for the profession as:

• Compliance with and adequacy of the internal audit standards and other guidance (International Professional Practices Framework).
• The organizational alignment and stature of internal audit activities within organizations.
• Key risks that internal audit is addressing and the activities and types of audits that are being performed.
• The tools and techniques being used by internal auditors.
• The skills and knowledge possessed by internal auditors.
• The needs and expectations of key stakeholders as well as their perceptions of the profession.

A critical component of the 2015 CBOK project is the Global Internal Audit Practitioner Survey. It is now underway, and your input is vital.

The survey is open to all current and retired internal auditors, including partners and staff in the internal audit practice of service-provider organizations and academic professionals who teach or research topics and issues related to our profession. Granted, it can take 30 to 60 minutes to complete the survey, depending on your background, but you can save your work and finish it later if you get interrupted. But like a comprehensive audit report, it’s well worth the extra effort.

Because it is a global instrument, the survey is available in 23 languages, from English, Spanish, French, and German to Chinese (simplified and traditional), Arabic, Polish, and Turkish.

You might be wondering why I am using my blog to champion participation in a survey. After all, survey opportunities are not exactly big news. But this survey really is critically important to our profession. Its findings can drive transformational change in the way internal auditing is practiced and can even be used for advocacy with audit committees, executive management, regulators, and other stakeholders. This is our opportunity to discover what internal auditors really need to know to perform their jobs and be more effective.

The study will help The IIA Research Foundation expand upon CBOK. That, in turn, can further enhance internal auditor training programs, lead to important new research studies, and assist in the development of new questions for the Certified Internal Auditor exam. Findings from the survey will be used to produce an array of targeted, practical reports to help internal auditors increase their value.

Results will be published online through The IIA Research Foundation’s CBOK Resource Center at regular intervals beginning with 10 Imperatives for Innovation, which is scheduled for release in July at The IIA’s International Conference in Vancouver, B.C. IIA members will be able to download it all — for free.

Normally, I use this blog as an opportunity to provide information or advice that I think might help internal auditors enhance their performance and add value for their organizations. In that regard, this blog is no different. By adding your voice to internal auditing’s body of knowledge, you will be making an investment in the future of your profession that is sure to yield dividends for your role as an internal audit professional.

In the spirit of The IIA’s motto, “Progress Through Sharing,” I urge you to share your knowledge with us today by completing the 2015 Global Internal Audit Practitioner Survey. Your input really can make a difference. I also encourage you to ​become ambassadors for CBOK and enlist others in our profession to complete the survey. The deadline to provide input is March 27.