Institute of Internal Auditors

The Institute of Internal Auditors (IIA) is an international professional association. The IIA provides educational conferences and develops standards, guidance, and certifications for the internal audit profession.^[3]

The Institute of Internal Auditors

Abbreviation	IIA
Formation	1941
Type	NGO
Headquarters	Lake Mary, Florida, United States
Coordinates	28°44′53.4228″N 81°21′44.586″W / 28.748173000°N 81.36238500°W / 28.748173000; -81.36238500
Region served	Global
Membership	230,000+ (2023)
Official language	English
President & CEO	Anthony J. Pugliese
Chairman of the Board	Benito Ybarra (2022-2023)
Website	www.theiia.org
^[1]^[2]

History

Established in 1941, the IIA serves more than 230,000 members from nearly 200 countries and territories.^[4][5] The IIA's global headquarters are in Lake Mary, FL, United States. Anthony Pugliese is the President and CEO of the organization.^[6][7]

Professional certification

The Certified Internal Auditor (CIA) ^[8] is the primary professional designation offered by The IIA. The CIA certification is a globally recognized designation by which internal auditors demonstrate their competency and professionalism in the internal audit field.

In order to become a CIA, candidates must pass all three parts of the CIA exam as well as meet certain educational and professional experience requirements stipulated by The IIA.^[9] The IIA also offers the CIA certification through a one-part exam, called the CIA Challenge Exam,^[10] for those who meet specific criteria.

CIAs are required to earn continuing education credit hours to renew their certifications annually.

Other certifications and certificates

The IIA also offers the following programs:

• Internal Audit Practitioner (IAP) ^[11]
• Certification in Risk Management Assurance (CRMA) ^[12]

The IIA previously offered other programs, including:

• Certification in Control Self-Assessment (CCSA) ^[13]
• Certified Government Auditing Professional (CGAP) ^[14]
• Certified Financial Services Auditor (CFSA) ^[15]
• Qualification in Internal Audit Leadership (QIAL) ^[16]

Below demonstrates the Number of CIA Holders by Region as of December 31, 2022.^[17]

Number of CIA Holders by Region as of December 31, 2022

IIA Region	CIA
Africa	4,808
Asia Pacific	90,798
Central & South America	1,883
Europe	20,434
Middle East	4,869
North America	58,808
No Country	5,033
Total	186,633

Professional standards

Global Internal Audit Standards set forth essential requirements and recommendations for the professional practice of internal auditing globally. The Standards apply to any individual or function that provides internal audit services; for organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization. The Standards apply whether internal auditors are employees of the organization, contracted with an external service provider, or a combination of both.

All internal auditors are accountable for conforming with the principles and standards relevant to performing their job responsibilities. Chief audit executives are additionally accountable for the internal audit function's overall conformance with the Standards.

The development and implementation of a structure of fundamental professional standards offers internal audit practitioners a basic framework on which to build an internal audit function that serves their individual organizations. The structure The IIA has developed over time is called the International Professional Practices Framework^® and serves the needs of internal auditors around the world in any sector, industry, or profession.

To help internal auditors implement these professional practice standards, The IIA produces authoritative guidance developed with the assistance of professional internal auditors with diverse, global expertise. Guidance is created through a rigorous process to assure its applicability to a wide range of internal audit functions around the world.

IIA members can download guidance titles from The IIA's website in a variety of subjects or areas of specialization, such as public sector, financial services, and information technology (IT), as well as general guidance offering best practices and/or internal audit strategies.

Growing with the profession

In 2023, The IIA introduced the newly titled Global Internal Audit Standards as a revamp of the International Standards for the Professional Practice of Internal Auditing designed to ensure that the profession and its practitioners a maintain relevance in an evolving global landscape. Stakeholders from around the world provided comments on the proposed update, which will be available in over 20 languages, with the finalized version released in 2024, with an effective date 12 months after the release date.

Other initiatives

Internal Audit: Vision 2035

The Internal Audit Foundation is undertaking the initiative: "Internal Audit: Vision 2035 - Creating Our Future Together." This project is designed to identify what the internal audit profession will look like in 2035, how the IIA can elevate the value of internal audit during that time, and what steps must be taken to make that future a reality. This project will help the IIA prepare for the future by engaging a global group of experts, including volunteer leaders, representatives from the International Internal Audit Standards Board, The IIA's Professional Certifications Board, the Internal Audit Foundation's board of trustees and Committee of Research and Education Advisors, and representatives from regional bodies and IIA institutes.

See also

• Committee of Sponsoring Organizations of the Treadway Commission
• External audit, External auditor, Certified Public Accountant, and AICPA
• Internal Audit, Director of audit, Comptroller General, Inspector General
• Internal Control, Controller
• List of international professional associations

References

1. "Annual Reports". About the Profession. Institute of Internal Auditors. Retrieved July 9, 2021.
2. "About The IIA". About the Profession. Institute of Internal Auditors. Retrieved July 21, 2020.
3. "Membership". na.theiia.org.
4. Parker, S., & Johnson, L. A. (2017). The Development of Internal Auditing as a Profession in the U.S. During the Twentieth Century. Accounting Historians Journal, 44(2), 47–67.
5. Cohn, M. (2019). IIA sees membership exceed 200,000. Accountingtoday.Com
6. "What We Need Our Auditors to Do". www.governing.com. Retrieved April 16, 2020.
7. "Internal Auditors global chief cautions about emerging risks". www.zawya.com. Retrieved April 16, 2020.
8. [1], https://www.theiia.org/en/certifications/cia/.
9. [2], https://www.theiia.org/en/content/certifications/certification-candidate-handbook/.
10. [3], https://www.theiia.org/en/promotions/certifications/qab/cia-challenge-exam-options/.
11. [4], https://www.theiia.org/en/certifications/iap/.
12. [5], https://www.theiia.org/en/certifications/crma/.
13. [6], https://www.theiia.org/en/certifications/currently-enrolled/ccsa-cfsa-cgap-transition/.
14. [7], https://www.theiia.org/en/certifications/currently-enrolled/ccsa-cfsa-cgap-transition/.
15. [8], https://www.theiia.org/en/certifications/currently-enrolled/ccsa-cfsa-cgap-transition/.
16. [9], https://www.theiia.org/en/certifications/qial/.
17. "Annual Report 2021" (PDF). The Institute of Internal Auditors. Retrieved November 28, 2022.

External links

• The Institute of Internal Auditors (IIA) - and The IIA's
• Internal Audit Foundation
• New York State Internal Control Association
• Essays on Common Sense Management regarding Internal Control
• Internal Audit Training Courses across EMEA
• The Chartered Institute of Internal Auditors
• Internal Audit: Vision 2035