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
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