Institute of Internal Auditors

Coordinates: 28°44′53.4228″N 81°21′44.586″W

The Institute of Internal Auditors (IIA) is an international

professional association. The IIA provides educational conferences The Institute of Internal
and develops standards, guidance, and certifications for the internal Auditors
audit profession.[3] Abbreviation IIA
Formation 1941
History Type NGO
Headquarters Lake Mary,
Established in 1941, the IIA serves more than 230,000 members
Florida, United
from nearly 200 countries and territories.[4][5] The IIA's global
States
headquarters are in Lake Mary, FL, United States. Anthony
Pugliese is the President and CEO of the organization.[6][7] Coordinates 28°44′53.4228″N
81°21′44.586″W

Professional certification Region Global

served

The Certified Internal Auditor (CIA) [8] is the primary Membership 230,000+ (2023)
professional designation offered by The IIA. The CIA certification Official English
is a globally recognized designation by which internal auditors language
demonstrate their competency and professionalism in the internal
President & Anthony J.
audit field. CEO Pugliese
In order to become a CIA, candidates must pass all three parts of Chairman of Benito Ybarra
the CIA exam as well as meet certain educational and professional the Board (2022-2023)
experience requirements stipulated by The IIA.[9] The IIA also
Website www.theiia.org (ht
offers the CIA certification through a one-part exam, called the
tp://www.theiia.or
CIA Challenge Exam,[10] for those who meet specific criteria.
g)
CIAs are required to earn continuing education credit hours to [1][2]

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 Foundation

The Internal Audit Foundation[18] a 501(c)(3) not-for-profit entity, is an essential global resource for
advancing the internal audit profession. Foundation-funded research provides internal audit practitioners
and their stakeholders insight into emerging topics and promotes and advances the value of the internal
audit profession globally. Through its Academic Fund, the Foundation supports the profession's future by
providing grants to students and educators participating in The Institute of Internal Auditor's Internal
Auditing Education Partnership Program. For more information, visit www.theiia.org/Foundation. [19]

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" (https://global.theiia.org/about/about-the-iia/Pages/Annual-Reports.aspx).
About the Profession. Institute of Internal Auditors. Retrieved July 9, 2021.
2. "About The IIA" (https://global.theiia.org/about/about-the-iia/pages/about-the-institute-of-inter
nal-auditors.aspx). About the Profession. Institute of Internal Auditors. Retrieved July 21,
2020.
3. "Membership" (https://na.theiia.org/membership/Pages/Membership.aspx). 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" (https://www.governing.com/columns/public-money/col-
what-we-need-auditors-to-do.html). www.governing.com. Retrieved April 16, 2020.
7. "Internal Auditors global chief cautions about emerging risks" (https://www.zawya.com/uae/e
n/press-releases/story/Internal_Auditors_global_chief_cautions_about_emerging_risks-ZA
WYA20200305073749). www.zawya.com. Retrieved April 16, 2020.
8. [1] (https://www.theiia.org/en/certifications/cia/), https://www.theiia.org/en/certifications/cia/.
9. [2] (https://www.theiia.org/en/content/certifications/certification-candidate-handbook/),
https://www.theiia.org/en/content/certifications/certification-candidate-handbook/.
10. [3] (https://www.theiia.org/en/promotions/certifications/qab/cia-challenge-exam-options/),
https://www.theiia.org/en/promotions/certifications/qab/cia-challenge-exam-options/.
11. [4] (https://www.theiia.org/en/certifications/iap/), https://www.theiia.org/en/certifications/iap/.
12. [5] (https://www.theiia.org/en/certifications/crma/),
https://www.theiia.org/en/certifications/crma/.
13. [6] (https://www.theiia.org/en/certifications/currently-enrolled/ccsa-cfsa-cgap-transition/),
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/),
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/),
https://www.theiia.org/en/certifications/currently-enrolled/ccsa-cfsa-cgap-transition/.
16. [9] (https://www.theiia.org/en/certifications/qial/), https://www.theiia.org/en/certifications/qial/.
17. "Annual Report 2021" (https://www.theiia.org/globalassets/site/about-us/leadership/2022-42
76-annual-report-fnl_digital_spreads.pdf) (PDF). The Institute of Internal Auditors. Retrieved
November 28, 2022.
18. "Pages - Internal Audit Foundation" (https://global.theiia.org/iiarf/Pages/Internal-Audit-Found
ation.aspx).
19. Internal Audit Foundation. 2020 Year in Review (https://na.theiia.org/iiarf/Public%20Docume
nts/Foundation-2020-Year-in-Review.pdf?spMailingID=33078017&spUserID=MTQ0MzkxN
DQ4NjQ2S0&spJobID=1883908346&spReportId=MTg4MzkwODM0NgS2) Internal Audit
Foundation. 2020 Year in Review. Internal Audit Foundation: Lake Mary, FL, 2021.

External links
The Institute of Internal Auditors (IIA) (http://www.theiia.org) - and The IIA's Code of Ethics (ht
tps://web.archive.org/web/20110504071211/http://www.theiia.org/guidance/standards-and-g
uidance/ippf/code-of-ethics/english/)
Internal Audit Foundation (https://global.theiia.org/iiarf/Pages/Internal-Audit-Foundation.asp
x)
New York State Internal Control Association (http://www.nysica.com)
Essays on Common Sense Management regarding Internal Control (http://www.internal-cont
rol.us)
Internal Audit Training Courses across EMEA (http://www.mistieurope.com)
The Chartered Institute of Internal Auditors (http://www.iia.org.uk/)
Internal Audit: Vision 2035 (https://www.theiia.org/en/internal-audit-foundation/latest-researc
h-and-products/ia-2035-project/)

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