Confidentiality Agreement for Use of Data

DataAccess Request Form

This Data Access Request Form is intended to be completed by a researcher (“Researcher”) to request access to data managed by The Institute of Internal Auditors Research Foundation (“IIARF”), including data from CBOK, the Global Internal Audit Common Body of Knowledge. Completed forms should be emailed .

Use of IIARF Data

The Researcher must agree to the following guidelines with regard to access and use of IIARF data:

1. Researcher requesting IIARF data must sign a Confidentiality and Non-Disclosure Agreement for use of data, which will be provided by IIARF upon receipt of the data access request.Any data provided remains the property of IIARF and shall be used only for the purposes for which data access was granted.
2. Access fees may apply to some, but not all, data access requests:
3. Approved CBOK data access requests will be provided to IIA membersat no charge.
4. Other data access requests may require a processing fee, which will be explained to the applicant after the request is reviewed.
5. Academic Researchers who are conducting research at an institution of higher education will meet the requirements of their institution’s human subjects committee (or similar governancecommittee).
6. Data must be stored in a secure location with access limited to research team members only.
7. Data will be used only for the purposes described in this request.
8. The Data will be used to generate statistical summary information only; it will be presented and discussed in the aggregate and may not be used for any purpose that may allow any individual, business or organization to be identified in any reports or other deliverables resulting from the research.
9. Research will be used for academic or practitioner educational purposes only.
10. The Researcher will acknowledge the cooperation of IIARF in all research produced as a result of such cooperation.For example, “The Institute of Internal Auditors Research Foundation (IIARF) granted access to [[INSERT NAME OF DATA SET OR SURVEY]] on conditions of anonymity and confidentiality. Although the data were provided by the IIARF, the views expressed in this study are those of the author and do not necessarily present positions or opinions of the IIARF.”
11. For reports written in English, the Researcher will email a one- to two-page executive summary of the report to within one (1) month of publication.
12. If the report is published in a language other than English, the Researcher will provide a one-paragraph summary in English within one (1) month of publication.

Use of CBOK Data in Particular

Reports based on CBOK data must focus on benefiting the internal audit profession.

Data Analysis Guidelines

• Reports developed by institutes should focus on regional or national findings (as opposed to global findings). Reports created by IIARF will emphasize a global overview, so additional global reports would be redundant and run the risk of being contradictory.
• Researchers are encouraged to compare regional or national data to global data summaries to give perspective on regional/national results.
• Although reports can compare a country to regional or global averages, a report should not compare country to country. For example, a report should not compare responses from Country A to Country B, Country C, or Country D, etc.
• All findings must be based on a minimum of 50 responses for that question. For example, if a country has fewer than 50 responses, then its responses should be combined with another group of countries so that the total is more than 50 responses.
• Statistical analysis of raw data is a technical skill that requires specific training. Researchersshould partner with an experienced data analyst to achieve valid results and interpretation of results.
• If a Researcher wants to validate the statistics for a report or presentation, he or she may request a statistical review from IIARF. (Please allow at least two weeks for a response. All requests must be in English.)

Attribution Requirement

• Findings and materials based on CBOK data must include an attributionstatement, which informs readers of the source of the survey data. The attribution statement for the CBOK 2015 Practitioner Survey shall contain the following information:

Data was obtained from the CBOK 2015 Global Internal Audit Practitioner Survey (Altamonte Springs, Florida, USA: The Institute of Internal Auditors Research Foundation), question [insert number], “[insert the question wording].” Visit for more information.

Format Guidelines

• The CBOK report template will be provided upon request to guide the format of the report. The use of the template is optional.

Use Requirements

• CBOK reports should not be used to generate profits. However, institutes have the option to obtain sponsors for reports as a way to raise funds to cover the cost of report development (which The IIARF will also do). Please contact for more information about report sponsorship.
• The use of the data set for commercial purposes or marketing is forbidden.
• Reports must include a disclaimer stating that the views in the report reflect the Researchers’ opinions and are not intended to represent the position or policies of The IIA or IIARF.
• IIARF requests that Researchers provide IIARF with an online link to finished reports so the reports can be posted on the CBOK Resource Center (organized by language).

Academic Use Guidelines

• Professors may request data to use in teaching undergraduate and graduate classes.
• Doctoral students can request data for developing their dissertations.
• Academic Researchers are encouraged to produce peer-reviewed articles as a way to increase the body of knowledge about internal auditing within the academic community.

Completed forms should be emailed to .

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