What is a Body of Knowledge?

Common Body of Knowledge CBOKA body of knowledge may be defined as a living reference that represents the collective knowledge of a profession. The key elements described within are referred to as areas of knowledge, which reflect generally accepted practices within the profession. These include the associated activities and the tasks and skills necessary to be effective in their execution, as well as the professional standards and guidance used by the practitioners of the profession, such as The IIA’s International Professional Practices Framework (IPPF), which includes mandatory guidance and strongly recommended guidance.

The IIA has decided to refer to this collective knowledge of the internal audit profession as the Common Body of Knowledge of Internal Auditing.

The latest reports from the 2015 Global Internal Audit Common Body of Knowledge (CBOK) Practitioner Study, Delivering on the Promise: Measuring Internal Audit Value and Performance and Auditing the Public Sector: Managing Expectations, Delivering Results are now available for free download.