Abbreviation IIA Region served 190 countries Website theiia.org Headquarters Altamonte Springs | Formation 1941 Membership 185,000 Founded 1941 Type of business NGO | |
CEO Richard F. Chambers (2009–) Profiles | ||
7 deadly internal audit sins
The Institute of Internal Auditors (IIA) is an internal audit and risk management guidance-setting body. Serving 185,000 members in nearly 190 countries, The IIA is the internal audit's largest professional organization with global headquarters in Altamonte Springs, Fla., United States.
Contents
- 7 deadly internal audit sins
- The institute of internal auditors audit executive center
- IIA Mission
- Certified Internal Auditor CIA
- Other certificates offered by the IIA
- Professional Standards the International Professional Practices Framework
- Mandatory Guidance the Definition of Internal Auditing the Code of ethics and the Standards
- Strongly Recommended Guidance Position Papers Practice Advisories and Practice Guides
- Practice guides
- Additional sources of guidance Development and practice aids
- References
The institute of internal auditors audit executive center
IIA Mission
The stated mission of The Institute of Internal Auditors is to provide "dynamic leadership" for the global profession of internal auditing. This includes:
Certified Internal Auditor (CIA)
The CIA (Certified Internal Auditor) is the primary professional designation offered by The IIA. The CIA designation is a globally recognized certification for internal auditors and is a standard by which individuals may demonstrate their competency and professionalism in the internal audit field.
Earning the CIA qualification is intended to demonstrate a professional knowledge of the internal audit profession. CIAs are required to take continuing education courses.
Many CIAs today are senior internal audit managers, Vice Presidents, Directors and Chief Audit Executives in top global MNC companies driving internal audit functions in their respective companies.
Other certificates offered by the IIA
Professional Standards: the International Professional Practices Framework
The IIA has two levels of professional guidances: (1) Mandatory Guidance (including the Standards) and (2) Strongly Recommended Guidance. The two levels of guidance constitute the IIA's International Professional Practices Framework (IPPF).
Mandatory Guidance: the Definition of Internal Auditing, the Code of ethics and the Standards
These guidelines are mandatory for IIA members and internal audit organizations claiming to complete audits to IIA technical standards around the world. The guidelines and recommendations are recorded in what is referred to as the "Red Book."
Strongly Recommended Guidance: Position Papers, Practice Advisories, and Practice Guides
These Strongly Recommended Guidance help define and explain the IIA standards.
Practice guides
As practice guides, 8 PGs, 15 GTAG (Global Technology Audit Guide), and 3 GAITs (Guide to the Assessment of IT Risk) have been issued in 2009 and 2010. GTAGs are written in straightforward business language to address a timely issue related to information technology (IT) management, control, and security. To date, the IIA has released GTAGs on the following topics:
Additional sources of guidance: Development and practice aids
This includes a variety of materials that are developed and/or endorsed by the IIA, including research studies, books, seminars, conferences, and other products and services related to the professional practice of internal auditing.