Institute of Internal Auditors
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The Institute of Internal Auditors (The IIA) is an international professional association.[1] The IIA offers professional certifications and provides standards for the internal audit profession.
History
The IIA was established in November 1941. The first five chapters were founded in five cities the following year. The first international chapter was established in Toronto in 1944. Additional international expansion outside North America occurred in London and Manila in 1948, with chapters in Japan and Australia in 1952.[2]
The IIA Code of Ethics was formally adopted in 1968. A common body of knowledge followed in 1972. The Certified Internal Auditor examination was established in 1974.[3] The IIA first issued professional standards, the Standards for the Professional Practice of Internal Auditing, in 1978.[4] In 1985, The IIA was one of the original sponsors of the Committee of Sponsoring Organizations (the Treadway Commission).[5]
In 2025, The IIA had more than 260,000 members from over 170 countries and territories.[2] The IIA's global headquarters are in Lake Mary, Florida.[6] Anthony Pugliese is the President and CEO of the organization.[7]
Professional certifications
The Certified Internal Auditor (CIA) [8] certification is the primary professional designation offered by The IIA. The CIA certification is a globally recognized designation.[9]
In order to become a CIA, candidates must pass the three-part CIA exam as well as meet certain educational and professional experience requirements stipulated by The IIA.[10] The IIA also offers the CIA certification through a one-part exam, called the CIA Challenge Exam,[11] for those who are already a Certified Public Accountant, Chartered Accountant, or Certified Information Systems Auditor.[11]
CIAs are annually required to earn continuing education hours to renew their certifications.[12]
As of December 31, 2021, there were 178,512 holders of the CIA designation. Almost half were in the Asia Pacific region (85,604), with North America coming in second (57,482).[13]
Other currently awarded certifications
The IIA also currently offers the following certifications:
- Internal Audit Practitioner (IAP). This certification requires a one-part exam and is geared predominately for students and new professionals.[14]
- Certification in Risk Management Assurance (CRMA). This certification requires a one-part exam[15] and is specific to risk management assurance in the audit field.[16]
Active, but no longer awarded, certifications
The IIA previously offered four other certifications. These certifications are no longer awarded, but those who earned them prior to their phaseout may continue to use them.[17]
The certifications that were no longer awarded after June 30, 2021 include:
- Certification in Control Self-Assessment (CCSA)[17]
- Certified Government Auditing Professional (CGAP)[17]
- Certified Financial Services Auditor (CFSA)[17]
The following certification was no longer awarded after December 31, 2022:
- Qualification in Internal Audit Leadership (QIAL)[18]
Professional standards
In 1978, the IIA released the first version of the Standards for the Professional Practice of Internal Auditing.[4] After several updates since then, on January 9, 2025 the revised Global Internal Audit Standards took effect. The revised standards replaced the International Standards for the Professional Practice of Internal Auditing.[19]
The new Global Internal Audit Standards contain domains, principles, and standards. The five domains include an overview of internal auditing’s purpose, ethics, overall organizational governance, chief audit executive responsibilities, and audit performance.[20] The 15 principles are broad statements within the last four domains.[21] The 52 standards provide greater detail for the principles and include requirements, considerations for implementation, and examples of evidence of conformance.[20]
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
References
External links
- The Institute of Internal Auditors (IIA) - and The IIA's Code of Ethics
- Internal Audit Foundation
- The Chartered Institute of Internal Auditors
- New York State Internal Control Association
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