When the Institute of Internal Auditors reached out to the world in an effort to understand the nature of internal auditing, it hoped to get comments from 20 countries.It heard from 91.

The 9,344 responses will be summed up and assessed in the 2006 edition of the institute's Common Body of Knowledge, a compilation that has grown exponentially since the first edition was researched back in 1972. Partial preliminary results were released this month, with the rest expected in October and interpretation continuing for years.

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