The Common Body of Knowledge (CBOK) 2006 study is part of an ongoing global research program funded by The Institute of Internal Auditors Research Foundation (IIARF) to broaden the understanding of how internal auditing is practiced throughout the world. Regarding the chapter on Internal auditors skills, the chapter intends to: 1) analyze the most (and the least) important technical and behavioural skills as perceveid by the partecipants (9.366) to the survey worldwide; 2) examine the changes in those skills along the time through the comparison of 2006 survey result and previous research; 3) analyze the most significant differences of skills across the 13 cultural groups.
A global summary of the CBOK Knowledge 2006
D'ONZA, GIUSEPPE;ALLEGRINI, MARCO;
2007
Abstract
The Common Body of Knowledge (CBOK) 2006 study is part of an ongoing global research program funded by The Institute of Internal Auditors Research Foundation (IIARF) to broaden the understanding of how internal auditing is practiced throughout the world. Regarding the chapter on Internal auditors skills, the chapter intends to: 1) analyze the most (and the least) important technical and behavioural skills as perceveid by the partecipants (9.366) to the survey worldwide; 2) examine the changes in those skills along the time through the comparison of 2006 survey result and previous research; 3) analyze the most significant differences of skills across the 13 cultural groups.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
