oa Meditari : Research Journal of the School of Accounting Sciences - Internal auditors' compliance with the IIA Standards : a worldwide perspective

Volume 16, Issue 2
  • ISSN : 1022-2529



This article deals with internal auditors' use of and compliance with the Standards for the Professional Practice of Internal Auditing, as well as the Practice Advisories, issued by the Institute of Internal Auditors (IIA). The results reported here form part of a global research project, the 2006 Common Body of Knowledge in Internal Auditing (CBOK) study.

The research shows that internal auditors worldwide believe that overall, their organisations comply with the Standards. Reasons for not using the Standards relate to organisational attributes such as management's perceptions that these do not add value and are too time-consuming to comply with.

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