The new common professional knowledge; A reply

A research report from the Institute of Internal Auditing (IIA) will likely form the basis for revising the Certified Internal Auditor (CIA) examinations and push the profession into the 21st century. Gerald Vinten of the Luton University College of Higher Education feels that the report has neglected the auditees by not including them as respondents in the research. He also feels that management as a subject is absent from the report. He does feel that the inclusion of ethics as a major emphasis for the first time is to be applauded, but he is troubled that every item under the heading of international auditing came out as being irrelevant. Sharon Stanford of Ilinois State University, however, feels that the views of auditees were considered through a comprehensive review of current literature. Management was broken down into its component parts and not considered as an isolated entity. Ethical issues have been covered in the substance of the CIA exam for some time, according to Stanford. A statement from the study also underscores the importance of international auditing.