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Keywords: CBOK
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Journal Articles
Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 79–98.
Published: 01 November 2021
... of Internal Auditors, internal audit practitioners, and academics interested in internal audit or corporate governance. Data Availability: Data were obtained from the CBOK 2015 Global Internal Audit Practitioner Survey (Altamonte Springs, FL, U.S.: The IIA Research Foundation). Visit www.theiia.org/CBOK...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 101–124.
Published: 01 February 2020
... sample consists of 268 survey responses from the 2010 Common Body of Knowledge (CBOK) ( https://global.theiia.org/about/about-internal-auditing/Pages/Global-Internal-Audit-Survey.aspx ) global internal auditor survey that are matched with public firms' data in Compustat (North America and Global...