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Using Surveys in Internal Audits

Internal auditors are increasingly using surveys to assess objective data, and to review intangible topics such as the ethical environment and entity-level controls, which require examining soft controls such as integrity, values, accountability, and competence. Arguably some of the most difficult to assess, soft controls are required under the U.S.Sarbanes-oxley Act of 2002.

The 2008 Institute of Internal Auditors Research Foundation Global Audit Information Network (GAIN) survey found that 47% of respondents used surveys as part of their internal audits within the past 24 months. This handbook will help those who are considering using surveys, those who may be asked to conduct surveys, or those who want to enhance their techniques. 

The chaters provide key concepts and useful tips on:

  • designing and conducting surveys;
  • advantages and disadvantages of different types of surveys;
  • field testing;
  • designing questions for better readabilty;
  • avoiding getting false or biased responses;
  • managing, analyzing, and reporting survey results.

Using Surveys in Internal Audits describes the do's and don'ts of using surveys, captures, best practices from survey respondents, and discusses what mistakes to avoid. Narrative case studies form companies that use surveys are included at the end of each chapter and sample surveys are included as appendices.