Institute of Internal Auditors
| Abbreviation | IIA |
|---|---|
| Formation | 1941 |
| Type | NGO |
| Headquarters | Lake Mary, Florida, United States |
|
Region served
|
190 countries |
|
Membership
|
190,000 |
| Website | theiia |
The Institute of Internal Auditors (IIA) is an internal audit and risk management guidance-setting body. Serving 185,000 members in nearly 190 countries, The IIA is the internal audit's largest professional organization with global headquarters in Altamonte Springs, Fla., United States.
The stated mission of The Institute of Internal Auditors is to provide "dynamic leadership" for the global profession of internal auditing. This includes:
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.
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).
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."
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:
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