- Institute of Internal Auditors
Established in 1941, The Institute of Internal Auditors (IIA) is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United States.
- 1 IIA Mission
- 2 Certified Internal Auditor (CIA)
- 3 Other certificates offered by the IIA
- 4 Professional Standards: the International Professional Practices Framework
- 5 See also
- 6 External links
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;
- 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)
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.
Other certificates offered by the IIA
- Certification in Control Self-Assessment (CCSA)
- Certified Government Auditing Professional (CGAP), for Government performance auditing and Government Auditors
- Certified Financial Services Auditor (CFSA)
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).
1) 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 Professionsl Practice of Internal Auditing:
Attribute Standards Performance Standards 1000 – Purpose, Authority, and Responsibility 2000 – Managing the Internal Audit Activity 1010 – Recognition of the Definition of Internal Auditing, the Code of Ethics, and the Standards in the Internal Audit Charter 2010 – Planning 1100 – Independence and Objectivity 2020 – Communication and Approval 1110 – Organizational Independence 2030 – Resource Management 1111 – Direct Interaction with the Board 2040 – Policies and Procedures 1120 – Individual Objectivity 2050 – Coordination 1130 – Impairments to Independence or Objectivity 2060 – Reporting to Senior Management and the Board 1200 – Proficiency and Due Professional Care 2070 - External Service Provider and Organizational Responsibility for Internal Auditing 1210 – Proficiency 2100 – Nature of Work 1220 – Due Professional Care 2110 – Governance 1230 – Continuing Professional Development 2120 – Risk Management 1300 – Quality Assurance and Improvement Program 2130 – Control 1310 – Requirements of the Quality Assurance and Improvement Program 2200 – Engagement Planning 1311 – Internal Assessments 2201 – Planning Considerations 1312 – External Assessments 2210 – Engagement Objectives 1320 – Reporting on the Quality Assurance and Improvement Program 2220 – Engagement Scope 1321 – Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing” 2230 – Engagement Resource Allocation 1322 – Disclosure of Nonconformance 2240 – Engagement Work Program 2300 – Performing the Engagement IIA Glossary 2310 – Identifying Information 2320 – Analysis and Evaluation 2330 – Documenting Information 2340 – Engagement Supervision 2400 – Communicating Results 2410 – Criteria for Communicating 2420 – Quality of Communications 2421 – Errors and Omissions 2430 – Use of "Conducted in Conformance with the International Standards for the Professional Practice of Internal Auditing" 2431 - Engagement Disclosure of Nonconformance 2440 – Disseminating Results 2450 – Overall Opinions 2500 – Monitoring Progress 2600 – Resolution of Senior Management’s Acceptance of Risks
- ^ "IIA Code of Ethics". IIA Code of Ethics. IIA. http://www.theiia.org/guidance/standards-and-guidance/ippf/code-of-ethics/english/. Retrieved 30 March 2011.
- ^ "IIA standards". IIA standards. IIA. http://www.theiia.org/guidance/standards-and-guidance/ippf/standards/full-standards/. Retrieved 30 March 2011.
2) Strongly Recommended Guidance: Position Papers, Practice Advisories, and Practice Guides
These Strongly Recommended Guidance help define and explain the IIA standards.
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 (Dec. 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.
- Internal Audit, Director of audit, Comptroller General, Inspector General
- External audit, External auditor, Certified Public Accountant, and AICPA
- Internal Control, Controller
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