Activities

Part Four covers important CBOK areas on managing and performing individual audits as
well as other individual internal audit skills. For example, Chapter 14 discusses audit
charters, the official enterprise audit committee authorizations of an internal audit func-
tion. Chapter 15 discusses some key internal audit effectiveness competencies. Both of
these are CBOK areas essential for effective internal auditing.
Project management is presented and discussed in Chapter 16. Every internal audit project
should be planned and organized in a well‐structured, consistent manner, and the chapter
provides an overview of understanding project management—a CBOK gen- eral knowledge
requirement.
Chapter 17 covers an essential internal auditor CBOK area, documenting audit results
through workpapers. Although detailed processes and techniques may vary from one
internal audit function to another, all internal auditors should have the knowl- edge and
understanding of how to develop effective workpapers to describe individual audit
activities.
Although formats can vary from one internal audit function to another, the ability to report
internal audit results effectively is a key CBOK requirement. Although much of the effort in
developing and delivering formal internal audit reports is often delegated to more senior
members in the internal audit team, all internal auditors should have a strong CBOK
understanding of the purposes and roles of their enterprise’s internal audit reports, as
discussed in Chapter 18.

CBOK Requirements: Impact of Information Technology on Internal Auditing

Because IT processes are so critical to all areas of business operations today, the six chapters of Part Five
describe some very important CBOK areas. Chapter 19 discusses performing IT general‐controls reviews as
well the Information Technology Infrastruc- ture Library (ITIL®) best practices for understanding and installing
IT infrastructure

2.3 An Internal Auditing CBOK ◾ 17

CBOK Requirements: Impact of Information Technology on Internal Auditing

Because IT processes are so critical to all areas of business operations today, the six chapters of Part Five
describe some very important CBOK areas. Chapter 19 discusses performing IT general‐controls reviews as
well the Information Technology Infrastruc- ture Library (ITIL®) best practices for understanding and installing
IT infrastructure

2.3 An Internal Auditing CBOK ◾ 17

Activities
Part Four covers important CBOK areas on managing and performing individual audits as
well as other individual internal audit skills. For example, Chapter 14 discusses audit
charters, the official enterprise audit committee authorizations of an internal audit func-
tion. Chapter 15 discusses some key internal audit effectiveness competencies. Both of
these are CBOK areas essential for effective internal auditing.
Project management is presented and discussed in Chapter 16. Every internal audit project
should be planned and organized in a well‐structured, consistent manner, and the chapter
provides an overview of understanding project management—a CBOK gen- eral knowledge
requirement.
Chapter 17 covers an essential internal auditor CBOK area, documenting audit results
through workpapers. Although detailed processes and techniques may vary from one
internal audit function to another, all internal auditors should have the knowl- edge and
understanding of how to develop effective workpapers to describe individual audit
activities.
Although formats can vary from one internal audit function to another, the ability to report
internal audit results effectively is a key CBOK requirement. Although much of the effort in
developing and delivering formal internal audit reports is often delegated to more senior