The Common Body of Knowledge is an ongoing global research program to broaden the understanding of how internal auditing is practiced throughout the world. For a further improvement of the internal audit profession, it is necessary to understand the evolution of global internal audit practices. To successfully understand current and future trends in internal auditing, the Common Body of Knowledge creates a baseline allowing you the benchmarking of: personal background of respondents organizational characteristics internal audit function, staffing and activities internal auditing standards tools, skills and competences This research report provides you detailed comparative data for the 21 participating European Countries which makes it the most comprehensive study about internal auditing practices in Europe.
Common Body of Knowledge in Internal Auditing. A state of the art in Europe
ALLEGRINI, MARCO;G. D'ONZA;
2009-01-01
Abstract
The Common Body of Knowledge is an ongoing global research program to broaden the understanding of how internal auditing is practiced throughout the world. For a further improvement of the internal audit profession, it is necessary to understand the evolution of global internal audit practices. To successfully understand current and future trends in internal auditing, the Common Body of Knowledge creates a baseline allowing you the benchmarking of: personal background of respondents organizational characteristics internal audit function, staffing and activities internal auditing standards tools, skills and competences This research report provides you detailed comparative data for the 21 participating European Countries which makes it the most comprehensive study about internal auditing practices in Europe.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
