2007 CBOK Survey Results – Quality

CBOK DATA
EXTRACT REQUEST
July 3, 2007
This is a product of IIA Research
Foundation and the use of this product is
subject to the protection of Copyright Law.
Data Extract Request
• Question #s:
–
–
–
–
–
–
–
38 (Std 1300 only)
39 (PA 1300 only)
41
52
43
44
50 (o. and p.)
• Factors/Definitions
– COQ International
2007
– Output for global,
North America, and
Quality Affiliate Group
www.theiia.org/cbok
Details of Quality Affiliates
CPQ1b (Q-2-A-1): IIA AFFILIATE
Valid
3. ARGENTINA
4. AUSTRALIA
5. AUSTRIA
10. BELGIUM
15. BRAZIL
18. CHINA
20. COLOMBIA
22. COSTA RICA
34. FRANCE
35. GERMANY
45. INDIA
46. INDONESIA
48. ITALY
50. JAPAN
51. KENYA
59. MALAYSIA
61. MEXICO
63. NETHERLANDS
69. NORWAY
70. OMAN
78. PHILIPPINES
87. SOUTH AFRICA
88. SPAIN
90. SWEDEN
92. CHINESE TAIWAN
Total
Frequency
57
177
84
102
97
62
94
40
235
131
57
11
456
66
4
60
91
112
45
5
5
464
249
52
239
2995
Percent
1.9
5.9
2.8
3.4
3.2
2.1
3.1
1.3
7.8
4.4
1.9
.4
15.2
2.2
.1
2.0
3.0
3.7
1.5
.2
.2
15.5
8.3
1.7
8.0
100.0
Valid Percent
1.9
5.9
2.8
3.4
3.2
2.1
3.1
1.3
7.8
4.4
1.9
.4
15.2
2.2
.1
2.0
3.0
3.7
1.5
.2
.2
15.5
8.3
1.7
8.0
100.0
Cumulative
Percent
1.9
7.8
10.6
14.0
17.3
19.3
22.5
23.8
31.7
36.0
37.9
38.3
53.5
55.7
55.9
57.9
60.9
64.6
66.1
66.3
66.5
82.0
90.3
92.0
100.0
www.theiia.org/cbok
Adequacy of Standard 1300 Global
CPQ38(Q45-A-4): Is guidance from IIA standards adequate? AS 1300 Quality
Assurance and Improvement
Valid
Missing
Total
Yes
No
Do not use
I do not know
Total
System
Frequency
4625
307
376
674
5982
3384
9366
Percent
49.4
3.3
4.0
7.2
63.9
36.1
100.0
Valid Percent
77.3
5.1
6.3
11.3
100.0
Cumulative
Percent
77.3
82.4
88.7
100.0
www.theiia.org/cbok
Adequacy of Standard 1300Global
www.theiia.org/cbok
Compliance with Standard
1300- Global
CPQ38(Q45-B-4): Organization's compliance with AS 1300 Quality Assurance and
Improvement
Valid
Mis sing
Total
Yes, full compliance
Yes, partial compliance
No, not in compliance
I do not know
Total
System
Frequency
2360
2105
712
719
5896
3470
9366
Percent
25.2
22.5
7.6
7.7
63.0
37.0
100.0
Valid Percent
40.0
35.7
12.1
12.2
100.0
Cumulative
Percent
40.0
75.7
87.8
100.0
www.theiia.org/cbok
Compliance with Standard
1300- Global
www.theiia.org/cbok
Adequacy of Standard 1300North America
CPQ38(Q45-A-4): I s guida nce from IIA sta nda rds ade qua te? AS 1300 Quali ty
Assura nce and Im provem ent
Valid
Missing
Total
Frequency
Yes
1859
No
94
Do not use
100
I do not know
411
Total
2464
Sy stem
1105
3569
Percent
52.1
2.6
2.8
11.5
69.0
31.0
100.0
Valid Perc ent
75.4
3.8
4.1
16.7
100.0
Cumulative
Percent
75.4
79.3
83.3
100.0
www.theiia.org/cbok
Adequacy of Standard 1300North America
www.theiia.org/cbok
Compliance with Standard
1300 – North America
CPQ38(Q45-B-4): Organization's compliance with AS 1300 Quality Assurance and
Improvement
Valid
Mis sing
Total
Yes, full compliance
Yes, partial compliance
No, not in compliance
I do not know
Total
System
Frequency
1147
615
216
440
2418
1151
3569
Percent
32.1
17.2
6.1
12.3
67.8
32.2
100.0
Valid Percent
47.4
25.4
8.9
18.2
100.0
Cumulative
Percent
47.4
72.9
81.8
100.0
www.theiia.org/cbok
Compliance with Standard
1300 – North America
www.theiia.org/cbok
Adequacy of Standard 1300 –
Quality Affiliates
CPQ38(Q45-A-4): Is guidance from IIA standards adequate? AS 1300 Quality
Assurance and Improvement
Valid
Missing
Total
Yes
No
Do not use
I do not know
Total
System
Frequency
1625
120
138
141
2024
971
2995
Percent
54.3
4.0
4.6
4.7
67.6
32.4
100.0
Valid Percent
80.3
5.9
6.8
7.0
100.0
Cumulative
Percent
80.3
86.2
93.0
100.0
www.theiia.org/cbok
Adequacy of Standard 1300 –
Quality Affiliates
www.theiia.org/cbok
Compliance with Standard
1300- Quality Affiliates
CPQ38(Q45-B-4): Organization's compliance with AS 1300 Quality Assurance and
Improvement
Valid
Mis sing
Total
Yes, full compliance
Yes, partial compliance
No, not in compliance
I do not know
Total
System
Frequency
694
868
301
144
2007
988
2995
Percent
23.2
29.0
10.1
4.8
67.0
33.0
100.0
Valid Percent
34.6
43.2
15.0
7.2
100.0
Cumulative
Percent
34.6
77.8
92.8
100.0
www.theiia.org/cbok
Compliance with Standard
1300- Quality Affiliates
www.theiia.org/cbok
Adequacy of PA-1300
Global
CPQ39(Q46-A-4): Are practice advisories adequate? AS 1300 Quality Assurance
and Improvement
Valid
Mis sing
Total
Yes
No
Do Not Use
Total
System
Frequency
3683
260
825
4768
4598
9366
Percent
39.3
2.8
8.8
50.9
49.1
100.0
Valid Percent
77.2
5.5
17.3
100.0
Cumulative
Percent
77.2
82.7
100.0
www.theiia.org/cbok
Adequacy of PA-1300
Global
www.theiia.org/cbok
Adequacy of PA-1300
North America
CPQ39(Q46-A-4): Are practice advisories adequate? AS 1300 Quality Assurance
and Improvement
Valid
Mis sing
Total
Yes
No
Do Not Use
Total
System
Frequency
1488
77
338
1903
1666
3569
Percent
41.7
2.2
9.5
53.3
46.7
100.0
Valid Percent
78.2
4.0
17.8
100.0
Cumulative
Percent
78.2
82.2
100.0
www.theiia.org/cbok
Adequacy of PA-1300
North America
www.theiia.org/cbok
Adequacy of PA-1300
Quality Affiliates
CPQ39(Q46-A-4): Are practice advisories adequate? AS 1300 Quality Assurance
and Improvement
Valid
Mis sing
Total
Yes
No
Do Not Use
Total
System
Frequency
1297
100
275
1672
1323
2995
Percent
43.3
3.3
9.2
55.8
44.2
100.0
Valid Percent
77.6
6.0
16.4
100.0
Cumulative
Percent
77.6
83.6
100.0
www.theiia.org/cbok
QA & IP in accordance with
1300 - Global
CPQ41(Q48): Does your Internal Audit Function have a quality assessment and improvement
program in place in accordance with The IIA International Standard 1300?
Valid
Missing
Total
Yes, currently in place
To be put in place within
the next twelve months
No plans to put in place in
the next twelve months
Your quality ass urance
program is not in
accordance with Sta
I do not know
Total
System
Frequency
2384
Percent
25.5
Valid Percent
32.7
Cumulative
Percent
32.7
1596
17.0
21.9
54.6
1670
17.8
22.9
77.5
533
5.7
7.3
84.8
1104
7287
2079
9366
11.8
77.8
22.2
100.0
15.2
100.0
100.0
www.theiia.org/cbok
QA & IP in accordance with
1300 - Global
www.theiia.org/cbok
QA & IP in accordance with
1300 – North America
CPQ41(Q48): Does your Internal Audit Function have a quality assessment and improvement
program in place in accordance with The IIA International Standard 1300?
Valid
Missing
Total
Yes, currently in place
To be put in place within
the next twelve months
No plans to put in place in
the next twelve months
Your quality ass urance
program is not in
accordance with Sta
I do not know
Total
System
Frequency
1182
Percent
33.1
Valid Percent
40.5
Cumulative
Percent
40.5
602
16.9
20.7
61.2
507
14.2
17.4
78.6
146
4.1
5.0
83.6
478
2915
654
3569
13.4
81.7
18.3
100.0
16.4
100.0
100.0
www.theiia.org/cbok
QA & IP in accordance with
1300 – North America
www.theiia.org/cbok
QA & IP in accordance with
1300 – Quality Affiliates
CPQ41(Q48): Does your Internal Audit Function have a quality assessment and improvement
program in place in accordance with The IIA International Standard 1300?
Valid
Missing
Total
Yes, currently in place
To be put in place within
the next twelve months
No plans to put in place in
the next twelve months
Your quality ass urance
program is not in
accordance with Sta
I do not know
Total
System
Frequency
704
Percent
23.5
Valid Percent
28.9
Cumulative
Percent
28.9
545
18.2
22.4
51.3
653
21.8
26.8
78.2
223
7.4
9.2
87.3
308
2433
562
2995
10.3
81.2
18.8
100.0
12.7
100.0
100.0
www.theiia.org/cbok
QA & IP in accordance with
1300 – Quality Affiliates
www.theiia.org/cbok
Standard 1311- Global
CPQ42(Q49): When was your Internal Audit Function last subject to a formal internal quality
assessment, periodic or ongoing, in accordance with The IIA International Standard 1311?
Frequency
Valid
Missing
Total
Scheduled to be
completed prior to
January 1, 2007 but not y
Within the last 12 m onths
1-3 years ago
4-5 years ago
More than 5 years ago
Never
The internal review was
not done in accordance
with Standard
I do not know
Total
System
Percent
Valid Percent
Cumulative
Percent
588
6.3
8.1
8.1
1712
540
94
89
2571
18.3
5.8
1.0
1.0
27.5
23.6
7.4
1.3
1.2
35.4
31.7
39.1
40.4
41.6
77.0
522
5.6
7.2
84.2
1150
7266
2100
9366
12.3
77.6
22.4
100.0
15.8
100.0
100.0
www.theiia.org/cbok
Standard 1311 - Global
www.theiia.org/cbok
Standard 1311 –
North America
CPQ42(Q49): When was your Internal Audit Function last subject to a formal internal quality
assessment, periodic or ongoing, in accordance with The IIA International Standard 1311?
Frequency
Valid
Missing
Total
Scheduled to be
completed prior to
January 1, 2007 but not y
Within the last 12 months
1-3 years ago
4-5 years ago
More than 5 years ago
Never
The internal review was
not done in accordance
with Standard
I do not know
Total
System
Percent
Valid Percent
Cumulative
Percent
263
7.4
9.0
9.0
751
246
37
42
823
21.0
6.9
1.0
1.2
23.1
25.8
8.5
1.3
1.4
28.3
34.9
43.3
44.6
46.0
74.3
107
3.0
3.7
78.0
639
2908
661
3569
17.9
81.5
18.5
100.0
22.0
100.0
100.0
www.theiia.org/cbok
Standard 1311 –
North America
www.theiia.org/cbok
Standard 1311 –
Quality Affiliates
CPQ42(Q49): When was your Internal Audit Function last subject to a formal internal quality
assessment, periodic or ongoing, in accordance with The IIA International Standard 1311?
Frequency
Valid
Missing
Total
Scheduled to be
completed prior to
January 1, 2007 but not y
Within the last 12 months
1-3 years ago
4-5 years ago
More than 5 years ago
Never
The internal review was
not done in accordance
with Standard
I do not know
Total
System
Percent
Valid Percent
Cumulative
Percent
195
6.5
8.0
8.0
554
163
34
27
952
18.5
5.4
1.1
.9
31.8
22.8
6.7
1.4
1.1
39.2
30.9
37.6
39.0
40.1
79.3
250
8.3
10.3
89.7
251
2426
569
2995
8.4
81.0
19.0
100.0
10.3
100.0
100.0
www.theiia.org/cbok
Standard 1311 –
Quality Affiliates
www.theiia.org/cbok
Standard 1312 - Global
CPQ43(Q50): When was your Internal Audit Function last subject to a formal external quality
assessment in accordance with The IIA International Standard 1312 on external
assessments?
Frequency
Valid
Mi ssing
Total
Scheduled to be
completed prior to
January 1, 2007 but not y
Wi thin the l ast 12 m onths
1-3 years ago
4-5 years ago
More than 5 years ago
Never
The external review was
not done in accordance
wi th Standard
I do not know
Total
System
Percent
Valid Percent
Cumul ative
Percent
550
5.9
7.6
7.6
1194
693
151
121
2884
12.7
7.4
1.6
1.3
30.8
16.5
9.6
2.1
1.7
39.8
24.1
33.6
35.7
37.4
77.2
359
3.8
5.0
82.1
1297
7249
2117
9366
13.8
77.4
22.6
100.0
17.9
100.0
100.0
www.theiia.org/cbok
Standard 1312 - Global
www.theiia.org/cbok
Standard 1312 –
North America
CPQ43(Q50): When was your Internal Audit Function last subject to a formal external quality
assessment in accordance with The IIA International Standard 1312 on external
assessments?
Frequency
Valid
Mi ssing
Total
Scheduled to be
completed prior to
January 1, 2007 but not y
Wi thin the l ast 12 m onths
1-3 years ago
4-5 years ago
More than 5 years ago
Never
The external review was
not done in accordance
wi th Standard
I do not know
Total
System
Percent
Valid Percent
Cumul ative
Percent
238
6.7
8.2
8.2
580
318
70
56
896
16.3
8.9
2.0
1.6
25.1
20.0
11.0
2.4
1.9
30.9
28.2
39.2
41.6
43.5
74.5
67
1.9
2.3
76.8
673
2898
671
3569
18.9
81.2
18.8
100.0
23.2
100.0
100.0
www.theiia.org/cbok
Standard 1312 –
North America
www.theiia.org/cbok
Standard 1312 –
Quality Affiliates
CPQ43(Q50): When was your Internal Audit Function last subject to a formal external quality
assessment in accordance with The IIA International Standard 1312 on external
assessments?
Frequency
Valid
Mi ssing
Total
Scheduled to be
completed prior to
January 1, 2007 but not y
Wi thin the l ast 12 m onths
1-3 years ago
4-5 years ago
More than 5 years ago
Never
The external review was
not done in accordance
wi th Standard
I do not know
Total
System
Percent
Valid Percent
Cumul ative
Percent
181
6.0
7.5
7.5
357
190
46
39
1103
11.9
6.3
1.5
1.3
36.8
14.8
7.9
1.9
1.6
45.6
22.2
30.1
32.0
33.6
79.2
154
5.1
6.4
85.6
348
2418
577
2995
11.6
80.7
19.3
100.0
14.4
100.0
100.0
www.theiia.org/cbok
Standard 1312 –
Quality Affiliates
www.theiia.org/cbok
Quality Assessment and
Review Tools- Currently Used
Global
CPQ50(Q57-A-15): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: o. The IIA's Quality
Assessment Review tools /Currently Used
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
2994
1338
1120
674
298
6424
2942
9366
Percent
32.0
14.3
12.0
7.2
3.2
68.6
31.4
100.0
Valid Percent
46.6
20.8
17.4
10.5
4.6
100.0
Cumulative
Percent
46.6
67.4
84.9
95.4
100.0
www.theiia.org/cbok
Quality Assessment and
Review Tools- Currently Used
Global
www.theiia.org/cbok
Quality Assessment and
Review Tools- Currently Used
North America
CPQ50(Q57-A-15): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: o. The IIA's Quality
Assessment Review tools /Currently Used
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
1018
536
532
328
159
2573
996
3569
Percent
28.5
15.0
14.9
9.2
4.5
72.1
27.9
100.0
Valid Percent
39.6
20.8
20.7
12.7
6.2
100.0
Cumulative
Percent
39.6
60.4
81.1
93.8
100.0
www.theiia.org/cbok
Quality Assessment and
Review Tools- Currently Used
North America
www.theiia.org/cbok
Quality Assessment and
Review Tools- Currently Used
Quality Affiliates
CPQ50(Q57-A-15): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: o. The IIA's Quality
Assessment Review tools /Currently Used
Valid
Mi ssing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
1063
459
364
204
78
2168
827
2995
Percent
35.5
15.3
12.2
6.8
2.6
72.4
27.6
100.0
Valid Percent
49.0
21.2
16.8
9.4
3.6
100.0
Cumul ative
Percent
49.0
70.2
87.0
96.4
100.0
www.theiia.org/cbok
Quality Assessment and
Review Tools- Currently Used
Quality Affiliates
www.theiia.org/cbok
Quality Assessment and
Review Tools- Next 3 Yrs
Global
CPQ50(Q57-B-15): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: o. IIA's Quality Ass.
Review tools Plan to use in the next 3 years
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
976
1139
1319
931
434
4799
4567
9366
Percent
10.4
12.2
14.1
9.9
4.6
51.2
48.8
100.0
Valid Percent
20.3
23.7
27.5
19.4
9.0
100.0
Cumulative
Percent
20.3
44.1
71.6
91.0
100.0
www.theiia.org/cbok
Quality Assessment and
Review Tools- Next 3 Yrs
Global
www.theiia.org/cbok
Quality Assessment and
Review Tools- Next 3 Yrs
North America
CPQ50(Q57-B-15): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: o. IIA's Quality Ass.
Review tools Plan to use in the next 3 years
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
361
403
594
405
216
1979
1590
3569
Percent
10.1
11.3
16.6
11.3
6.1
55.4
44.6
100.0
Valid Percent
18.2
20.4
30.0
20.5
10.9
100.0
Cumulative
Percent
18.2
38.6
68.6
89.1
100.0
www.theiia.org/cbok
Quality Assessment and
Review Tools- Next 3 Yrs
North America
www.theiia.org/cbok
Quality Assessment and
Review Tools- Next 3 Yrs
Quality Affiliates
CPQ50(Q57-B-15): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: o. IIA's Quality Ass.
Review tools Plan to use in the next 3 years
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
366
416
411
286
112
1591
1404
2995
Percent
12.2
13.9
13.7
9.5
3.7
53.1
46.9
100.0
Valid Percent
23.0
26.1
25.8
18.0
7.0
100.0
Cumulative
Percent
23.0
49.2
75.0
93.0
100.0
www.theiia.org/cbok
Quality Assessment and
Review Tools- Next 3 Yrs
Quality Affiliates
www.theiia.org/cbok
TQM- Current Usage
Global
CPQ50(Q57-A-16): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: p. Total quality
management techniques Currently Used
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
3098
1397
1115
545
225
6380
2986
9366
Percent
33.1
14.9
11.9
5.8
2.4
68.1
31.9
100.0
Valid Percent
48.6
21.9
17.5
8.5
3.5
100.0
Cumulative
Percent
48.6
70.5
87.9
96.5
100.0
www.theiia.org/cbok
TQM- Current Usage
Global
www.theiia.org/cbok
TQM – Current Usage
North America
CPQ50(Q57-A-16): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: p. Total quality
management techniques Currently Used
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
1087
603
517
256
96
2559
1010
3569
Percent
30.5
16.9
14.5
7.2
2.7
71.7
28.3
100.0
Valid Percent
42.5
23.6
20.2
10.0
3.8
100.0
Cumulative
Percent
42.5
66.0
86.2
96.2
100.0
www.theiia.org/cbok
TQM – Current Usage
North America
www.theiia.org/cbok
TQM – Current Usage
Quality Affiliates
CPQ50(Q57-A-16): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: p. Total quality
management techniques Currently Used
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
1145
432
341
163
61
2142
853
2995
Percent
38.2
14.4
11.4
5.4
2.0
71.5
28.5
100.0
Valid Percent
53.5
20.2
15.9
7.6
2.8
100.0
Cumulative
Percent
53.5
73.6
89.5
97.2
100.0
www.theiia.org/cbok
TQM – Current Usage
Quality Affiliates
www.theiia.org/cbok
TQM – Next 3 Yrs
Global
CPQ50(Q57-B-16): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: p. Total quality
management tech/Plan to use in the next 3 years
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
1432
1168
1177
698
297
4772
4594
9366
Percent
15.3
12.5
12.6
7.5
3.2
51.0
49.0
100.0
Valid Percent
30.0
24.5
24.7
14.6
6.2
100.0
Cumulative
Percent
30.0
54.5
79.1
93.8
100.0
www.theiia.org/cbok
TQM – Next 3 Yrs
Global
www.theiia.org/cbok
TQM – Next 3 Yrs
North America
CPQ50(Q57-B-16): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: p. Total quality
management tech/Plan to use in the next 3 years
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
609
432
549
272
117
1979
1590
3569
Percent
17.1
12.1
15.4
7.6
3.3
55.4
44.6
100.0
Valid Percent
30.8
21.8
27.7
13.7
5.9
100.0
Cumulative
Percent
30.8
52.6
80.3
94.1
100.0
www.theiia.org/cbok
TQM – Next 3 Yrs
North America
www.theiia.org/cbok
TQM – Next 3 Yrs
Quality Affiliates
CPQ50(Q57-B-16): Indicate the extent the Internal Audit Function uses or plans to use
the following audit tools / techniques on an audit engagement: p. Total quality
management tech/Plan to use in the next 3 years
Valid
Missing
Total
Not Us ed
Moderately Used
Average Us e
Very Much Used
Extens ively Used
Total
System
Frequency
513
425
327
221
91
1577
1418
2995
Percent
17.1
14.2
10.9
7.4
3.0
52.7
47.3
100.0
Valid Percent
32.5
26.9
20.7
14.0
5.8
100.0
Cumulative
Percent
32.5
59.5
80.2
94.2
100.0
www.theiia.org/cbok
TQM – Next 3 Yrs
Quality Affiliates
www.theiia.org/cbok
• Q2_A_1=4 or Q2_A_1=5 or Q2_A_1=48 or
Q2_A_1=59 or Q2_A_1=87 or Q2_A_1=90 or
Q2_A_1=3 or Q2_A_1=10 or Q2_A_1=15 or
Q2_A_1=18 or Q2_A_1=92 or Q2_A_1=34 or
Q2_A_1=35 or Q2_A_1=45 or Q2_A_1=50 or
Q2_A_1=51 or Q2_A_1=61 or Q2_A_1=69 or
Q2_A_1=78 or Q2_A_1=88 or Q2_A_1=20 or
Q2_A_1=22 or Q2_A_1=46 or Q2_A_1=70 or
Q2_A_1=63
www.theiia.org/cbok