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Saturday, December 9, 2017

The Institute of Internal Auditors (IIA) is the internal audit profession's most widely recognized advocate, educator, and provider of standards, guidance, and certifications. Established in 1941, The IIA today serves more than 190,000 members from more than 170 countries and territories. The IIA's global headquarters are in Lake Mary, Fla., United States.

IIA Mission


Online Career Mapping Tool Helps Internal Auditors
source : Online Career Mapping Tool Helps Internal Auditors

The stated mission of The Institute of Internal Auditors is to provide "dynamic leadership" for the global profession of internal auditing. This includes:

  • Advocating and promoting the value that internal audit professionals add to their organizations;
  • Providing comprehensive professional education and development opportunities; standards and other professional practice guidance; and certification programs;
  • Researching, disseminating, and promoting to practitioners and stakeholders knowledge concerning internal auditing and its appropriate role in control, risk management, and governance;
  • Educating practitioners and other relevant audiences on best practices in internal auditing;
  • Bringing together internal auditors from all countries to share information and experiences.

Certified Internal Auditor (CIA)


Best 25+ Internal audit ideas on Pinterest | Risk management ...
source : Best 25+ Internal audit ideas on Pinterest | Risk management ...

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


Become a Certified Internal Auditor | pbsinstitute.org
source : Become a Certified Internal Auditor | pbsinstitute.org

  • Certification in Control Self Assessment (CCSA)
  • Certified Government Auditing Professional (CGAP), for Government performance auditing and Government Auditors
  • Certified Financial Services Auditor (CFSA)
  • Certification in Risk Management Assurance (CRMA)
  • Qualification in Internal Audit Leadership (QIAL)

Professional Standards: the International Professional Practices Framework


Internal Audit Courses - Sama Audit
source : Internal Audit Courses - Sama Audit

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."

  • The Definition: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
  • The four principles of the IIA's Code of Ethics are Integrity, Objectivity, Confidentiality and Competency.
  • The International Standards for the Professional Practice of Internal Auditing:

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:

  • GTAG 1: Information Technology Controls
  • GTAG 2: Change and Patch Management Controls: Critical for Organizational Success
  • GTAG 3: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment
  • GTAG 4: Management of IT Auditing
  • GTAG 5: Managing and Auditing Privacy Risks
  • GTAG 6: Managing and Auditing IT Vulnerabilities
  • GTAG 7: Information Technology Outsourcing
  • GTAG 8: Auditing Application Controls
  • GTAG 9: Identity and Access Management
  • GTAG 10: Business Continuity Management (BCM)
  • GTAG-11: Developing the IT Audit Plan
  • GTAG-12: Auditing IT Projects (Mar. 2009)
  • GTAG-13: Fraud Prevention and Detection in an Automated World (December 2009)
  • GTAG-14: Auditing User-developed Applications (June 2010)
  • GTAG-15: Information Security Governance (June 2010)
  • GTAG-16: Data Analysis Technology (August 2011)

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.

See also


Certified Internal Auditor - CIA (Canada) • Designations.ca
source : Certified Internal Auditor - CIA (Canada) • Designations.ca

  • 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

References


CIA - Certificate
source : CIA - Certificate

External links


The Internal Audit Training Portal - New Standards | eLearning ...
source : The Internal Audit Training Portal - New Standards | eLearning ...

  • The Institute of Internal Auditors (IIA) - and The IIA's Code of Ethics
  • 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


 
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