where an internal auditor should have a general knowledge.

These CBOK areas come from

industry developments, standards changes introduced by the Institute of Internal Auditors
(IIA) or others, technology developments such as audit issues surrounding the use of wireless
and cloud computing, and other well‐recognized practices developed from internal auditors
worldwide through the IIA’s “Progress through Sharing” motto. Some of this internal audit
knowledge comes from an understanding of industry‐specific regulatory requirements as well
as just good ideas to make internal audits more effec- tive and efficient. The bottom line,
though, is that internal auditors at all levels should have knowledge in a wide variety of areas,
some unique to an individual enterprise or product area, and others covering the general
practice of internal auditing. There are a lot of knowledge area needs, and a new internal
auditor might ask, “What do I need to know to become an experienced, qualified, and well‐
recognized internal auditor?”

This author first was exposed to this profession by enrolling in a 1975 evening ho

where an internal auditor should have a general knowledge. These CBOK areas come from
industry developments, standards changes introduced by the Institute of Internal Auditors
(IIA) or others, technology developments such as audit issues surrounding the use of wireless
and cloud computing, and other well‐recognized practices developed from internal auditors
worldwide through the IIA’s “Progress through Sharing” motto. Some of this internal audit
knowledge comes from an understanding of industry‐specific regulatory requirements as well
as just good ideas to make internal audits more effec- tive and efficient. The bottom line,
though, is that internal auditors at all levels should have knowledge in a wide variety of areas,
some unique to an individual enterprise or product area, and others covering the general
practice of internal auditing. There are a lot of knowledge area needs, and a new internal
auditor might ask, “What do I need to know to become an experienced, qualified, and well‐
recognized internal auditor?”

This author first was exposed to this profession by enrolling in a 1975 evening ho

where an internal auditor should have a general knowledge. These CBOK areas come from
industry developments, standards changes introduced by the Institute of Internal Auditors
(IIA) or others, technology developments such as audit issues surrounding the use of wireless
and cloud computing, and other well‐recognized practices developed from internal auditors
worldwide through the IIA’s “Progress through Sharing” motto. Some of this internal audit
knowledge comes from an understanding of industry‐specific regulatory requirements as well
as just good ideas to make internal audits more effec- tive and efficient. The bottom line,
though, is that internal auditors at all levels should have knowledge in a wide variety of areas,
some unique to an individual enterprise or product area, and others covering the general
practice of internal auditing. There are a lot of knowledge area needs, and a new internal
auditor might ask, “What do I need to know to become an experienced, qualified, and well‐
recognized internal auditor?”

This author first was exposed to this profession by enrolling in a 1975 evening ho
This author first was exposed to this profession by enrolling in a 1975 evening hours college
course on internal auditing in Minneapolis taught by Leon Radde, while work- ing as an IT
systems analyst for the computer manufacturer Sperry UNIVAC. Radde, who went on to
become the IIA’s chairman of the board, used Larry Sawyer’s book4 to introduce him to the
topic, and this author used that internal audit knowledge to join a team that launched a
worldwide IT audit practice first for Sperry. As the author’s biog- raphy shows, he went on to
accept internal audit positions of increasing responsibility, became an author on his own, and
then met with Victor Brink to write an earlier edition of this book. He has also been an active
member of the IIA over the years, serving in IIA chapter leadership positions and speaking at
conferences.

With a broad and continuing experience in many aspects of internal auditing, this edition and
the seventh edition have assembled a wide range of internal auditing guid- ance and
information to develop this internal audit CBOK.