Projects in Progress

The Foundation partners with sponsors for the funding and development of research, educational, and special projects.

Projects In Progress

Title​/Researcher ​Objective ​Amount Needed
Research Projects in Progress ​ ​*Titles subject to change
Case Studies in Organizational Governance: Different Approaches by Different Organizations— 
M. Eulerich, A. Schulz ​

Many organizations have learned that to be successful, they have to generate an appropriate governance and internal audit infrastructure with audit approaches tailored to each business unit within the organization. Yet little research attention has focused on this different organizational governance. Using a unique and previously unavailable data set, the authors investigate the relationship between governance approach and organizational structure.

Anticipated publication date: April 2013
Internal Auditors' Identification with Their Organizations and Its Effect on Auditors’ Objectivity — V. Iyer

As employees of the organization, internal auditors develop identification or attachment to the organization, which has an impact on job satisfaction, turnover, and auditor objectivity. The study will show how the profession and individual organizations can work at reducing any impairment to objectivity.

Anticipated publication date: April 2013


The Role of Internal Audit in Corporate Strategy and Strategic Risks — P. Walker

Some organizations spend millions of dollars on strategic plans that fail to manage the critical risks involved. The author will conduct interviews and case studies of organizations where internal audit has engaged in strategic plans by identifying and managing risks, connecting strategic plans to the risk dashboard, and developing key risk indicators.

Anticipated publication date: April 2013


Quality Assurance and Improvement Programs: Increasing Internal Audit’s Strategic Performance and Value Creation — B. Ki-Zerbo et al.

​The goal of this research project is to identify practical recommendations on the implementation of internal audit quality (IAQ) and its link with value creation. The methodology will be to analyze responses about quality assurance in CBOK 2010 and then create a follow-up survey to obtain additional information. The survey results will be combined with academic and professional literature to create recommendations for improving IAQ.

Anticipated publication date: May 2013

Internal Audit Around the World — G. Selim et al.

Using an analysis of surveys conducted for CBOK in 2006 and 2010, this study seeks to: (1) assess the state of internal audit globally — how it changed between 2006 and 2010 and how it is expected to change in the future, (2) compare the seven global regions to identify any significant differences in internal audit practices, (3) analyze how internal audit’s ability to add value to an organization can affect internal control variables, internal audit activities, and internal audit tools and techniques.

Anticipated publication date: August 2013

​Internal Audit Trends and Capabilities in the Public Sector — L. MacRae, D. van Gills

​Internal auditing is a topic of increased interest in public sector governance and accountability. This research project will provide cross-statistical analysis on internal audit (IA) trends in the public sector based on CBOK data, while also identifying the level of IA professionalization in terms of IA capabilities and overall maturity based on the recent Internal Audit Capability Model (IA-CM) for the Public Sector (IIARF, 2009) and the eight key elements of effective public sector auditing (IIA’s 2006, 2nd edition Supplemental Guidance, 2011).

Anticipated publication date: February 2013

Educational Projects in Progress ​ ​*Titles subject to change
The Internal Auditor’s Guide to Risk Assessment — R. Wright

​Author Rick Wright is a popular seminar instructor for The IIA and a practitioner with nearly two decades of experience. This book will provide a comprehensive overview of the essentials of risk assessment with the internal auditor’s unique considerations at the forefront.

Anticipated publication date: January 2013

​Business Continuity, Disaster Recovery, and Incident Management Planning, 2nd edition — L. Stone

​This book offers an in-depth analysis of incident management, contingency, and disaster recovery planning processes approached from the internal audit perspective. While including a thorough discussion of IT concerns, the author also addresses the infrastructure of the entire enterprise (personnel, facilities, etc.).

Anticipated publication date: March 2013

Research Foundation — Special Projects in Progress ​ ​*Titles subject to change
​Digital delivery of e-books (startup costs)
  • Convert existing publications to ePub and MOBI as needed .
  • File storage for e-book files.
  • Scripts for format conversion, tagging, watermarking, etc.
  • Technology architecture and service components to process and deliver content.
  • Deliver IIARF’s books and research content in formats that maximize their value and use (iPad, Kindle, Nook, etc.).
  • Secure IIARF’s position against current or new competitors.
  • Increase sales of IIARF’s products via enhanced distribution to other organizations and sites.
  • Maximize value to members worldwide to increase and retain members.
  • Better serve international members who find shipping costs prohibitive for hard copy books.
  • Expand marketing through social media and document sites, such as Scribd.
  • Increase marketing and distribution to nonmembers.

Project Sponsorship

To learn more about how your organization can become a partner of The IIA Research Foundation by sponsoring a research project that supports the advancement of the internal audit profession, please contact