Institute of Internal Auditors
| Abbreviation | The IIA or IIA |
|---|---|
| Formation | November 1941 |
| Type | NGO |
| Headquarters | Lake Mary, Florida, United States |
Region served | Global |
| Membership | 260,000+ (2025) |
| Anthony J. Pugliese | |
| Terry Grafenstine (2024-2025) | |
| Website | www |
| [1] [2] | |
The Institute of Internal Auditors (IIA) is an international professional association.[3] The IIA offers professional certifications and provides standards for the internal audit profession.
History
[edit]The IIA was established in November 1941. 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.[4]
The IIA Code of Ethics was adopted in 1968 and a common body of knowledge in 1972. The Certified Internal Auditor examination was established in 1974.[5] The IIA first issued professional standards, the Standards for the Professional Practice of Internal Auditing, in 1978.[6] In 1985, The IIA was one of the original sponsors of the Committee of Sponsoring Organizations (the Treadway Commission).[7]
In 2025, The IIA membership was 260,000 members from 170 countries and territories.[4] Global headquarters are in Lake Mary, Florida.[8] Anthony Pugliese is the President and CEO of the organization.[9]
Professional certifications
[edit]The Certified Internal Auditor (CIA) [10] certification is the primary professional designation offered by The IIA. The CIA certification is a globally recognized designation.[11]
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.[12] The IIA also offers the CIA certification through a one-part exam, called the CIA Challenge Exam,[13] for those who are already a Certified Public Accountant, Chartered Accountant, or Certified Information Systems Auditor.[13]
CIAs are annually required to earn continuing education hours to renew their certifications.[14]
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).[15]
Other currently awarded certifications
[edit]The IIA offers the following certifications:
- Internal Audit Practitioner (IAP). Requires a one-part exam and is geared predominately for students and new professionals.[16]
- Certification in Risk Management Assurance (CRMA). Requires a one-part exam[17] and is specific to risk management assurance in the audit field.[18]
Active, but no longer awarded, certifications
[edit]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.[19]
The certifications that were no longer awarded after June 30, 2021 include:
- Certification in Control Self-Assessment (CCSA)[19]
- Certified Government Auditing Professional (CGAP)[19]
- Certified Financial Services Auditor (CFSA)[19]
The following certification was no longer awarded after December 31, 2022:
- Qualification in Internal Audit Leadership (QIAL)[20]
Professional standards
[edit]In 1978, the IIA released the first version of the Standards for the Professional Practice of Internal Auditing.[6] These have been revised several times. The revised Global Internal Audit Standards took effect on January 9, 2025. The revised standards replaced the International Standards for the Professional Practice of Internal Auditing.[21]
The 2024 Global Internal Audit Standards contain domains, principles, and standards. They are in effect in 2025.[22] The five domains include an overview of internal auditing’s purpose, ethics, overall organizational governance, chief audit executive responsibilities, and audit performance.[23] The 15 principles are broad statements within the last four domains.[24] The 52 standards provide greater detail for the principles and include requirements, considerations for implementation, and examples of evidence of conformance.
Internal Audit Foundation
[edit]The Internal Audit Foundation advances the global internal audit profession through research, education, and professional development.[25]). It is the philanthropic and research arm of the IIA, but does not overlap with certification functions.
Research reports have been issued on topics such as digital disruption. [26]
See also
[edit]- 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
[edit]- ^ "Internal Audit | About the internal auditing profession and The IIA". www.theiia.org. Retrieved 2025-04-20.
- ^ "Leadership". IIA Leadership. Institute of Internal Auditors. Retrieved 8 April 2025.
- ^ Staff writer (2024). "Institute of Internal Auditors (IIA)". UIA Global Civil Society Database. uia.org. Brussels, Belgium: Union of International Associations. Yearbook of International Organizations Online. Retrieved 12 January 2025.
- ^ a b "IIA Global Expansion Timeline". www.theiia.org. Retrieved 2025-04-21.
- ^ Ramamoorti, Sridhar (2003). Internal Auditing: History, Evolution, and Prospects. The Institute of Internal Auditors Research Foundation. pp. 6–7.
- ^ a b Pitt, Sally-Anne (2014). Internal audit quality: developing a quality assurance and improvement program. Hoboken, New Jersey: Wiley. ISBN 978-1-118-71551-2.
- ^ "Home". COSO. Retrieved 2025-04-22.
- ^ "Contact Us". www.theiia.org. Retrieved 2025-04-20.
- ^ "The Institute of Internal Auditors Leadership". www.theiia.org. Retrieved 2025-04-20.
- ^ "Certified Internal Auditor | Global Certification in Internal Audit | The IIA". www.theiia.org. Retrieved 2024-05-06.
- ^ "CIA Exam | Graduate Accounting | Kelley Indianapolis". Kelley School of Business. Retrieved 2025-04-22.
- ^ "Certification Candidate Handbook". www.theiia.org. Retrieved 2024-05-06.
- ^ a b "CIA Challenge Exam Options". www.theiia.org. Retrieved 2024-05-06.
- ^ "CIA Renewal Requirements". www.theiia.org. Retrieved 2025-04-22.
- ^ "Annual Report 2021" (PDF). The Institute of Internal Auditors. Retrieved 28 November 2022.
- ^ "Internal Audit Practitioner | Global Certification in Internal Audit | The IIA". www.theiia.org. Retrieved 2024-05-06.
- ^ "CRMA Exam Syllabus". www.theiia.org. Retrieved 2025-04-22.
- ^ "Certification in Risk Management Assurance | Global Certification in Internal Audit | The IIA". www.theiia.org. Retrieved 2024-05-06.
- ^ a b c d "CFSA, CGAP, CCSA Transition FAQs" (PDF). The Institute of Internal Auditors. January 2021. Retrieved April 21, 2025.
- ^ "Qualification in Internal Audit Leadership | Global Certification in Internal Audit | The IIA". 2025-01-22. Archived from the original on January 22, 2025. Retrieved 2025-04-22.
- ^ "2024 Global Internal Audit Standards". kpmg.com. Retrieved 2025-04-22.
- ^ "2024 Global Internal Audit Standards". KPMG. 2024. Retrieved September 20, 2025.
- ^ "Overview of the new Global Internal Audit Standards 2024". www.wolterskluwer.com. Retrieved 2025-04-22.
- ^ "Global Internal Audit Standards" (PDF). The Institute of Internal Auditors. January 9, 2024. Retrieved April 21, 2025.
- ^ Internal Audit Foundation.
- ^ Chambers, Richard F. 2021. Agents of Change : Internal Auditors in an Era of Disruption. Lake Mary, Florida: Institute of Internal Auditors.
