Characteristics of an Internal Audit Activity

Characteristics of an Internal Audit Activity

This is one of five deliverables of The IIA’s Global Internal Audit Survey: A Component of the CBOK Study.This is the most comprehensive study ever to capture current perspectives and opinions from a large cross-section of practicing internal auditors, internal audit service providers, and academics about the nature and scope of assurance and consulting activities on the profession’s status worldwide."Characteristics of an Internal Audit Activity" examines the demographics and other attributes of the global population of internal auditors, as well as implications for future direction of the profession.The analysis is based on 13,582 responses of IIA members and nonmembers in more than 107 countries.