... 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...

.... Professors teaching the course may be handicapped by their own shortcomings as well as the inadequacy of the supplementary material. The emphasis on database and database management should be supplemented with relevant software and teaching material to make the course more meaningful and the efforts more...

..., a phenomenon known as anchoring to statisticians. Yet, the technology has become available for an independent approach to audit verification of management judgements and estimates; public on‐line databases will play an important role in helping the auditor to understand the client, and to validate individual...

...Ketil Fjerdingen Developing new tools for improving the quality and efficiency of the audit work should be a central part of all internal audit departments. If efficiency is to be realised, the role of technology in the audit function needs to grow. The audit database has been developed over two...