Common Body of Knowledge

What is a Common Body of Knowledge?

Common Body of Knowledge CBOKCBOK is the world’s largest ongoing study of the internal audit profession, consisting of two phases: the Practitioner Survey and the Stakeholder Survey. The first phase is led by the Internal Audit Foundation and supported by IIA Institutes and chapters around the world to include comprehensive studies of practitioners at all levels. The second phase is a global study consisting of audit stakeholder perspectives (senior management, audit committees, and boards) and will complement the findings of the practitioner study. The results of this combined research will provide a rich overview of how the profession is currently being practiced and changes that are anticipated in the future.


CBOK Study — A History

Since the release of the promulgation of the International Standards for the Professional Practice of Internal Auditing(Standards), and especially since the beginning of the Certified Internal Auditor® (CIA®) certification program in the early 1970s, the leadership of The IIA has commissioned studies of internal auditing. The very first CBOK project took place in 1972, followed by various research projects undertaken by different groups.

CBOK study components provide a rich overview of information on how the profession develops and how it is being practiced and viewed worldwide. CBOK study projects may reveal:

- Compliance to and adequacy of the IPPF.
- Current status of the internal audit activity within organizations.
- Activities and types of audits that are being performed.
- Tools and techniques used by internal auditors.
- Skills and knowledge possessed by internal auditors.



Donate NowCBOK is administered by the Internal Audit Foundation and funded by the William G. Bishop III, CIA, Memorial FundIn 2005, The IIA Research Foundation established the William G. Bishop III, CIA, Memorial Fund to honor former IIA President William (“Bill”) Bishop. The Fund supported CBOK 2006 — the most comprehensive global study on the internal audit profession at that time. The Fund also supported CBOK 2010 and CBOK 2015, and will continue to assist the profession in staying relevant, vibrant, and visionary.

Many reports and related content from the CBOK 2015 project are available free of charge, thanks to support and generous contributions from individuals, organizations, and IIA chapters and institutes around the world. 

Pathway to Progress: William G. Bishop III, CIA, Memorial Fund

You can find the most up-to-date information under the section CBOK Resource Exchange on the IIA Global webiste.