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Discusses a real‐life case study to illustrate discrimination against women in educational institutions. Analyses male and female student responses and concludes that not only are men harder on women but also women are harder on other women. Therefore both men′s and women′s attitudes need to change so that all members of an organization can contribute to the best of their ability in a non‐combative and trusting environment.

Increased globalization and cross border trade suggest the importance of consistency in internal controls and the internal auditing activities within organizations when doing business with a region's neighbors. The purpose of this paper is to investigate whether there are differences in the demographics of internal auditors in the neighboring regions of the USA, Canada, and many Latin American countries, their organizations' compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing (Standards), and the skills and competencies that are most important to perform the profession of internal auditing.

Data were selected from the IIA's 2006 Common Body of Knowledge database created by the Institute of Internal Auditors Research Foundation. χ²‐tests or F‐tests were used to determine if there were differences in the responses between internal auditors from the US, Canadian and Latin American respondents.

Although there is less compliance and greater satisfaction with the Standards in participating Latin American countries, the findings indicate remarkable consistency in the USA, Canada, and Latin American countries in their application and compliance with the Standards and the kinds of skills and competencies respondents indicate are important for the practice of internal auditing. Global competition, increased communication and global stakeholder expectations have resulted in increased utilization of internal auditing in the Americas.

Reliability of organizational systems, output and performance must be continually evaluated to ensure effectiveness, efficiency and compliance with entity policies and procedures. One role of the internal auditor is to evaluate this performance using globally accepted Standards, frameworks and procedures. Adding value by making suggestions for system improvements and to provide assurance on the adequacy of system controls to stakeholders at all levels and geographical locations should insure the future of the internal auditing profession.

There has been nothing written about the comparison of the internal auditing profession's usage of the IIA Standards in the USA, Canada, and Latin America. As many organizations are doing business across these borders, reliance on the information provided by their suppliers and customers is important to executives. Systems that are monitored by internal auditors who follow the IIA's Standards should provide more assurance about the reliability of that information. This paper compares the usage of the IIA's Standards by internal auditors in the USA, Canada, and participating Latin American countries.

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 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.

To present the results of a survey of internal auditors worldwide to determine the scope of the topics to be included in The IIA's Global Common Body of Knowledge Study (CBOK) 2006.

The researchers developed a prescope questionnaire and surveyed a small sample of experienced internal auditors worldwide. All three CBOK 2006 teams (Americas, Asia Pacific and Europe/Africa) participated in data gathering from internal auditors in their regions. The questionnaire contained topics that were adapted from The IIA Practice Standards, past CBOKs ands other relevant prior research. The questionnaire also provided space for inclusion of “Other” topics by respondents.

The respondents agreed with the inclusion of a majority of the topics listed in the prescope questionnaire in the global CBOK 2006 survey. Many “Other” topical areas were also suggested for inclusion.

The survey results are providing invaluable information to the researchers in their efforts to develop the questionnaire for global CBOK 2006.

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 discuss the objectives of enterprise‐wide risk management (ERM), the Committee of Sponsoring Organizations (COSO) ERM Framework, and outline a method to implement ERM in organizations.

This paper delineates ten steps organizations can use to develop a viable ERM system for any organization.

It is highly recommended that a high‐level risk officer with visible support from senior and board level executives has a separate function to oversee the development of an ERM department.

Although the internal audit department has a large role in evaluation and monitoring the ERM system, it is management's responsibility to develop a strong ERM function that ties corporate strategy, the budget, controls, and the entity's performance measurement systems to risk management.

The cost to the entity of implementing and maintaining of an ERM system is grossly out‐weighed by the results and knowledge gained in evaluating, assessing, and overseeing risk to insure achievement of strategic objectives over the short‐ and long‐term life of the organization.

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.

The findings of prior CBOK studies are reviewed, and additional topics are identified to develop the topical areas to be covered in CBOK 2006.

Past CBOK studies covered many of the same topical areas. Recent changes in The Institute of Internal Auditors Professional Standards, introduction of new technology, and the expanding complexity of business operations require new knowledge and skills for internal auditors. CBOK 2006 will be designed to address these issues.

By presenting an overview of past CBOK studies and discussing the rationale for the 2006 CBOK study, the researchers hope to motivate future research and to encourage internal auditors to participate in this global study.

In the future, paperless audits will become commonplace as audit clients increasingly shift to paperless systems and audit software is developed that allows auditors to complete most procedures on‐line. To audit on‐line systems, auditors will have to incorporate on‐line audit software as their primary audit tool and gather evidence electronically. Assesses the current impact of technology on the audit process, and discusses the future implications of technological trends for the auditing profession. More specifically, provides a summary of how information technology has impacted audit planning, testing, and documentation.