Actividad De Auditoria Interna

A COMPONENT OF THE CBOK STUDY

THE IIA’S GLOBAL INTERNAL AUDIT SURVEY

Characteristics
of an Internal Audit
Activity

The IIA’s Global Internal Audit Survey:
A Component of the CBOK Study

Characteristics of an Internal
Audit Activity
Report I

Yass Alkafaji, DBA, CPA, CFE
Shakir Hussain, PhD
Ashraf Khallaf, PhD
Munir A. Majdalawieh, PhD

Disclosure
Copyright © 2010 by TheInstitute of Internal Auditors Research Foundation (IIARF), 247 Maitland
Avenue, Altamonte Springs, Florida 32701-4201. All rights reserved. No part of this publication may
be reproduced, stored in a retrieval system, or transmitted in any form by any means — electronic,
mechanical, photocopying, recording, or otherwise — without prior written permission of the publisher.
The IIARF publishesthis document for informational and educational purposes. This document is
intended to provide information, but is not a substitute for legal or accounting advice. The IIARF
does not provide such advice and makes no warranty as to any legal or accounting results through its
publication of this document. When legal or accounting issues arise, professional assistance should be
sought andretained.
The Institute of Internal Auditors’ (IIA’s) International Professional Practices Framework (IPPF)
comprises the full range of existing and developing practice guidance for the profession. The IPPF
provides guidance to internal auditors globally and paves the way to world-class internal auditing.
The mission of The IIARF is to expand knowledge and understanding of internal auditing byproviding
relevant research and educational products to advance the profession globally.
The IIA and The IIARF work in partnership with researchers from around the globe who conduct
valuable studies on critical issues affecting today’s business world. Much of the content presented in
their final reports is a result of IIARF-funded research and prepared as a service to The Foundation
and the internalaudit profession. Expressed opinions, interpretations, or points of view represent a
consensus of the researchers and do not necessarily reflect or represent the official position or policies
of The IIA or The IIARF.
ISBN 978-0-89413-695-5
12/10
First Printing

ii

A Component of the CBOK Study

Dedication
William G. Bishop III, CIA, served as president of The Institute of InternalAuditors from September
1992 until his untimely death in March 2004. With a motto of “I’m proud to be an internal auditor,”
he strived to make internal auditing a truly global profession. Bill Bishop advocated quality research for
the enhancement of the stature and practice of internal auditing. To help enhance the future of this
profession, it is vital for the profession to document theevolution of the profession worldwide.

A Component of the CBOK Study

iii

Table of Contents
Acknowledgments............................................................................................................................. vii
About the Authors ............................................................................................................................. ix
Foreword.............................................................................................................................................. xi
Executive Summary ......................................................................................................................... xv
Chapter 1Introduction......................................................................................................................1
Chapter 2 Demographics of the Internal Audit Population and Organizations ..................................3
Chapter 3 Internal Audit Staffing Practices .....................................................................................17
Chapter 4 Internal Audit Activity Scope, Structure, and Reporting Relationships...........................23
Chapter 5...