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The 2006 global Common Body of Knowledge (CBOK) study is part of an ongoing research program designed to document how internal auditing is practiced. The purpose of this paper is to summarize responses to three global surveys of internal auditors.

Based on literature reviews and a pre‐scope questionnaire, the researchers develop three questionnaires that are answered by internal auditors world wide. Topics in the questionnaires, which are translated from English into 16 languages, include the attributes of an effective internal audit activity (IAA); compliance with The Institute of Internal Auditor (IIA) Standards; internal auditor skills, competencies, and knowledge; internal audit tools and techniques; and emerging roles of the IAA.

The profession of internal auditing is a rich resource for organizations as the IAA monitors the adequacy and effectiveness of management's internal control framework and contributes to the integrity of corporate governance; risk assessment; and financial, operating, and IT systems.

The participation of IIA members from 91 countries and 9,366 usable responses provides information about the evolving role of internal auditing as a value‐added activity that helps an organization manage its risks and take advantage of opportunities. The CBOK 2006 database can be used to improve the understanding of the current state of internal auditing practices; anticipate the use of new skills, tools, and technologies; and promote the enhancement of standardization and performance of internal auditing world wide.

This paper summarizes information in the most comprehensive database ever to capture a current view of the global state of the internal audit profession.

The purpose of this paper is to compare the responses of South African respondents with all Common Body of Knowledge (CBOK) 2006 respondents in the areas of compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing (Standards) and several areas of the internal audit activity's (IAA) operations.

This paper summarises and discusses the survey results from questionnaires sent to the IIA members as of September 2006. For selected topics, the CBOK 2006 database is compared for South African respondents and non‐South African respondents.

The paper finds that South Africans have a higher level of compliance with the Standards than those respondents residing in other parts of the world. Since the internal auditing profession is so young in South Africa, compliance with the Standards gives structure and support to the new IAAs and internal auditors.

This is the first study comparing the status of the South African internal auditing profession with the global state of internal auditing, activities performed by internal auditors and the perception of the IAAs in their organizations.

The purpose of this study is to develop a model called “IaaS adoption” to identify the various challenges and precise implications that hinder the adoption of infrastructure as a service (IaaS) in Germany.

The model was validated by an online survey of 208 bank employees.

The study found that the nine-five-circle factors (data security, risk and trust) and other factors proved to be statistically significant challenges for IaaS acceptance among banks in Germany.

The adoption of cloud technology and its advantages is still a critical issue for the conventional banking sectors in Germany.

The purpose of this paper is to investigate whether the internal audit quality was maintained in relation to the rapid growth in Institute of Internal Auditors (IIA) membership in South Africa. As The IIA in South Africa (SA) has seen more than double the membership growth (59 per cent) than the IIA (25 per cent) over the period 2006 to 2010, the change in internal audit quality indicators for these two are compared.

The responses from SA respondents and all “Other” respondents are analysed from the 2006 and 2010 Common Body of Knowledge studies on specific questions addressing internal audit quality, to determine whether there is a growth in quality-related indicators and whether the growth is in relation to the membership growth. The chi-square test is used to look for change in response frequencies.

The paper finds that the SA respondents have a greater increase of internal audit quality indicators than “Other” respondents, suggesting that the increase in membership could also result in improved internal audit quality.

This study links the increase in membership with improved internal audit quality. This could assist the IIA in determining the feasibility of developing key indicators of internal audit quality. The IIA-SA will obtain an understanding whether the exceptional growth in membership is in line with the internal audit excellence as prescribed by SA guidance and legislation. Last, individual internal audit activities could benchmark their growth statistics against the SA and “Other” respondents’ growth pattern – both in numbers and quality indicators.

This paper aims to examine the effect of top management support (TMS) and risk management (RM) on the internal audit activities (IAA) and fraud mitigation (FM) in the Libyan banking sector.

The data is collected using a survey questionnaire of 16 commercial banks in Libya and analysed using a structural equation modeling.

The study shows positive and significant relationships between RM and employees’ FM and TMS and employees’ FM. The study also demonstrates a significant mediating effect on the relationship between RM, TMS and FM.

The study is conducted in the Libyan banking sector. Further research is needed in other contexts and sectors to understand the contribution of the RM and TMS on FM, including the impact of technology and internal audit characteristics in terms of experience, education and professional certificates on FM.

The study is the first attempt to explore FM in an emerging economy, particularly Libya, by introducing IAA as a mediator. The study provides implications for regulators and top management in the banking sector.

The purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAA) located in the USA and a sample of European countries which have affiliates with the IIA. This paper shows the differences among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA with respect to the level of use of the Standards and compliance with the Standards by respondents' IAAs.

Survey results from questionnaires sent to IIA members in September 2006 about various topics relating to internal auditing are summarized in the Common Body of Knowledge 2006 database. These results are compared among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA.

This paper shows the differences among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA with respect to the level of use of the Standards and compliance with the Standards by respondents' IAAs. There are significant levels of variation in responses by country. For Standards 1300, Quality Assurance and Improvement Program, and 2600, Resolution of Management's Acceptance of Risks, respondents indicate high levels of non‐compliance.

This study compares the status of the use of the IIA Standards in five countries to determine if there is any difference in application in different parts of the world.

The purpose of the present study is to understand the role of auxin and cytokinin in stimulating the production of pigmented callus in Orthosiphon stamineus and to gain correlation between the callus colours with their antioxidant capacity and bioactive constituents.

In this study, plant tissue culture was used to induce production of callus of various colours from leaf explants of O. stamineus, via manipulation of plant hormones (0-2.0 mg L⁻¹ indole-3-acetic acid [IAA] and Kinetin [Kin]). The coloured callus was subjected to solvent extraction and used for quantification of its carotenoid, chlorophyll, anthocyanin and phenolic contents. The 2,2-diphenyl-1-picrylhydrazyl (DPPH) scavenging activity of the extracts was also evaluated, before and after four weeks of storage at −20°C.

The highest mean (per cent) explants that produced roots (93.33 ± 0.05 per cent) were observed when the cultures were supplemented with 2.0 mg L⁻¹ IAA. The colour of the callus changed with time, from green to cream to brown after two and four months of culture, respectively. Optimum production of green callus was achieved with addition of 2.0 mg L⁻¹ Kin plus 1.0-2.0 mg L⁻¹ IAA to the media, while cream callus in 0.5 mg L⁻¹ Kin plus 2.0 mg L⁻¹ IAA and brown callus in 0.5 mg L⁻¹ Kin plus 1.5 mg L⁻¹ IAA. Green callus was found to contain the highest amount of chlorophylls, carotenoid and anthocyanin, while cream callus contained the highest amount of phenolic compounds. The amount of pigments and secondary metabolites in the callus extracts decreased after four weeks of storage, except anthocyanin. The antioxidant potential of the extracts also increased after storage.

The major compounds identified in the methanolic extracts of O. stamineus-coloured callus are chlorophylls, carotenoids, flavonoids and phenolic acids. Future research work should include improvements in the extraction and identification methods which may lead to detection of other compounds that could attribute to the antioxidant capacity, to complement the findings of the current study.

This analysis provides valuable information on the application of IAA and Kinetin (Kin) to manipulate the content of major pigments with medicinal benefits in O. stamineus by using the plant tissue culture system.

A comparative study on antioxidant capacity and bioactive constituents of pigmented callus from O. stamineus leaves is original. To the best of the authors’ knowledge, this is the first attempt of comparative evaluation on antioxidant potential of O. stamineus-coloured callus produced using IAA and Kin.

The purpose of this paper is to study triadic market relations between an international aid agency (IAA), local ventures and the poor communities where they are embedded in order to shift the poverty alleviation discussion to account for the perceptions held by each category of actor, especially those of poor communities. Poverty alleviation is a key commitment of the United Nations, and market-driven approaches are increasingly advocated as a means to reduce poverty, particularly among IAAs. One such strategy is to connect ventures in poor communities with international markets. However, research shows that such approaches have mixed success.

The authors conducted a comparative case study of three ventures embedded in urban and rural poor communities receiving support from an IAA. The authors then analyzed the data to determine the mechanisms that led to discrepancies in the perceptions of poverty alleviation held by each actor involved.

This study suggests three such mechanisms: ‘decoupling markets from poverty’, wherein aiding ventures may paradoxically lead to decoupling them from poor communities; ‘overburden stress’, in which ventures cannot fulfil a poverty alleviation role through their market activities because the expectation to do so overburdens the venture; and ‘value divergence’, in which the actors involved evaluate the impact of these approaches differently.

The authors propose that a key aspect of enabling effective poverty alleviation through market-driven approaches in terms of substantial, long-term contributions is to monitor and support the relations between the actors involved – including the poor communities themselves – and explore how each perceives the efficacy of the approach.

El objetivo de nuestro estudio es integrar las percepciones de tres actores: los organismos internacionales, los emprendimientos en comunidades pobres y las propias comunidades pobres, con el fin de cambiar la discusión sobre la reducción de la pobreza hacia las percepciones de los diferentes actores involucrados en las relaciones de mercado, en particular las de las comunidades pobres. La reducción de la pobreza es un compromiso clave de las Naciones Unidas, y en la actualidad se promueven enfoques de mercado como un medio para reducir la pobreza, especialmente entre los organismos internacionales. Una estrategia consiste en conectar emprendimientos en comunidades pobres con mercados internacionales. Sin embargo, investigaciones previas muestran que estos enfoques de mercado tienen un éxito variado en ciertas ocasiones y en otras no.

Realizamos un estudio de casos comparativo de tres emprendimientos en comunidades pobres urbanas y rurales que reciben apoyo de un organismo internacional. Luego, analizamos nuestros datos para determinar qué mecanismos condujeron a discrepancias en las percepciones de cada actor involucrado con respecto a la reducción de la pobreza.

Nuestro estudio identifica tres mecanismos que explican las discrepancias en las percepciones de los actores involucrados con respecto a los enfoques de mercado para la reducción de la pobreza: ‘desvinculación de los mercados de la pobreza’, en donde el apoyo a los emprendimientos puede llevar paradójicamente a separarlos de las comunidades pobres; ‘estrés de sobrecarga’ que captura situaciones en las que los emprendimientos no pueden cumplir su función de reducción de la pobreza a través de sus actividades en el mercado debido a que la expectativa de hacerlo, aunque implícita, sobrecarga al emprendimiento; y ‘divergencia de valores’ que muestra que los actores involucrados a menudo evalúan de manera diferente el impacto de los enfoques de mercado en la pobreza.

Proponemos que un aspecto clave de la reducción efectiva de la pobreza a través de enfoques de mercado que hagan contribuciones sustanciales y a largo plazo es monitorear las relaciones y la eficacia percibida entre todos los actores involucrados en estos enfoques, incluyendo a las propias comunidades pobres.

El objetivo de nosso estudo é integrar as percepções de três atores: os organismos internacionais, os empreendimentos em comunidades pobres e as próprias comunidades pobres, com o objetivo de mudar a discussão sobre a redução da pobreza para as percepções dos diferentes atores envolvidos nas relações de mercado, particularmente as das comunidades pobres. A redução da pobreza é um compromisso chave das nações unidas, e atualmente abordagens de mercado são promovidas como um meio para reduzir a pobreza, especialmente entre os organismos internacionais. Uma estratégia consiste em conectar empreendimentos em comunidades pobres com mercados internacionais. No entanto, pesquisas anteriores mostram que essas abordagens de mercado têm sucesso variado em algumas ocasiões e em outras não.

Realizamos um estudo de casos comparativo de três empreendimentos em comunidades pobres urbanas e rurais que recebem apoio de um organismo internacional. Em seguida, analisamos nossos dados para determinar quais mecanismos levaram a discrepâncias nas percepções de cada ator envolvido em relação à redução da pobreza.

Nosso estudo identifica três mecanismos que explicam as discrepâncias nas percepções dos atores envolvidos em relação às abordagens de mercado para a redução da pobreza: ‘desvinculação dos mercados da pobreza’, onde o apoio aos empreendimentos pode paradoxalmente separá-los das comunidades pobres; ‘estresse de sobrecarga’ que captura situações em que os empreendimentos não podem cumprir sua função de redução da pobreza por meio de suas atividades no mercado devido à expectativa de fazê-lo, mesmo que implicitamente, sobrecarregando o empreendimento; e ‘divergência de valores’ que mostra que os atores envolvidos frequentemente avaliam de maneira diferente o impacto das abordagens de mercado na pobreza.

Propomos que um aspecto-chave da redução efetiva da pobreza por meio de abordagens de mercado que façam contribuições substanciais e a longo prazo é monitorar as relações e a eficácia percebida entre todos os atores envolvidos nessas abordagens, incluindo as próprias comunidades pobres.

Major public cloud providers, such as AWS, Azure or Google, offer seamless experiences for infrastructure as a service (IaaS), platform as a service (PaaS) and software as a service (SaaS). With the emergence of the public cloud's vast usage, administrators must be able to have a reliable method to provide the seamless experience that a public cloud offers on a smaller scale, such as a private cloud. When a smaller deployment or a private cloud is needed, OpenStack can meet the goals without increasing cost or sacrificing data control.

To demonstrate these enablement goals of resiliency and elasticity in IaaS and PaaS, the authors design a private distributed system cloud platform using OpenStack and its core services of Nova, Swift, Cinder, Neutron, Keystone, Horizon and Glance on a five-node deployment.

Through the demonstration of dynamically adding an IaaS node, pushing the deployment to its physical and logical limits, and eventually crashing the deployment, this paper shows how the PackStack utility facilitates the provisioning of an elastic and resilient OpenStack-based IaaS platform that can be used in production if the deployment is kept within designated boundaries.

The authors adopt the multinode-capable PackStack utility in favor of an all-in-one OpenStack build for a true demonstration of resiliency, elasticity and scalability in a small-scale IaaS. An all-in-one deployment is generally used for proof-of-concept deployments and is not easily scaled in production across multiple nodes. The authors demonstrate that combining PackStack with the multi-node design is suitable for smaller-scale production IaaS and PaaS deployments.

The purpose of this article is to provide an overview of current uses of cloud computing (CC) services in libraries, address a gap identified in integrating cloud storage in IaaS level, and show how to use EC2 tools for easy backup and resource monitoring.

The article begins a literature review of CC uses in libraries, organized at the SaaS, PaaS and IaaS levels. The author presents his experience of integrating cloud storage services S3 and GCS. In addition, he also shows how to use virtual machine EC2 tools for backup and monitoring resources.

The article describes a case study of integrating cloud storage using S3 and GCS. S3 can be integrated with any program whether the program runs on cloud or locally, while GCS is only good for applications running on GAE. The limitation of the current GCS approach makes it hard to use for a stand‐alone cloud storage. The author also discusses virtual machines using EC2 and its related tools for backup, increase storage, and monitoring service. These services make system administration easier as compared to the traditional approach.

The article presents current CC uses in libraries at the SaaS, PaaS, and IaaS levels. CC services are changing quickly. For example, Google has stated that its APIs are experimental. Readers should be aware of this.

The author shows his experience of integrating cloud storage services. Readers can understand the similarities and differences between S3 and GCS. In addition, readers can learn the advantages and concerns associated with implementing cloud computing. Readers are encouraged to consider questions such as content, skills, costs, and security.

There are many uses of CC services in libraries. However, gaps are identified: in IaaS cloud storage, a few libraries used Amazon S3 and Microsoft Azure, but none explored using Google Cloud Storage (GCS); none provided implementation details, difficulties, and comparisons of S3 and GCS; and a few articles have briefly discussed implementations on Amazon EC2, but have not provided specific details about upgrade and backup. This article addresses those gaps.