Text original - Anglès - Purpose – The 2006 global common body of...

Purpose – The 2006 global common body of knowledge (CBOK) study is part of an ongoing research
program that will broaden the understanding of how internal auditing is practised throughout the
world. At the core of the 2006 CBOK study are three surveys of internal auditors worldwide regarding
their professional activities. This paper reviews past CBOK studies and introduces the 2006 CBOK
research project.