The Common Body of Knowledge is an ongoing global research program about internal auditing in practice. This research report delivers an insight into current and future trends in internal auditing and presents valuable benchmarking information: - personal background of respondents - organizational characteristics - internal audit function, staffing and activities - internal auditing standards - tools, skills and competences. The book provides detailed comparative data for the 21 participating European countries. It is the most comprehensive study about internal auditing practices in Europe.weiterlesen