The Institute of Internal Auditors (The IIA) is an international

professional association A professional association (also called a professional body, professional organization, or professional society) is a group that usually seeks to advocacy, further a particular profession, the interests of individuals and organisations engaged in ...

. The IIA offers professional certifications and provides standards for the

internal audit 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 t ...

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 Toronto ( , locally pronounced or ) is the List of the largest municipalities in Canada by population, most populous city in Canada. It is the capital city of the Provinces and territories of Canada, Canadian province of Ontario. With a p ...

in 1944. Additional international expansion outside North America occurred in

London London is the Capital city, capital and List of urban areas in the United Kingdom, largest city of both England and the United Kingdom, with a population of in . London metropolitan area, Its wider metropolitan area is the largest in Wester ...

and

Manila Manila, officially the City of Manila, is the Capital of the Philippines, capital and second-most populous city of the Philippines after Quezon City, with a population of 1,846,513 people in 2020. Located on the eastern shore of Manila Bay on ...

in 1948, with chapters in

Japan Japan is an island country in East Asia. Located in the Pacific Ocean off the northeast coast of the Asia, Asian mainland, it is bordered on the west by the Sea of Japan and extends from the Sea of Okhotsk in the north to the East China Sea ...

and

Australia Australia, officially the Commonwealth of Australia, is a country comprising mainland Australia, the mainland of the Australia (continent), Australian continent, the island of Tasmania and list of islands of Australia, numerous smaller isl ...

in 1952. 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. The IIA first issued professional standards, the ''Standards for the Professional Practice of Internal Auditing'', in 1978. In 1985, The IIA was one of the original sponsors of the Committee of Sponsoring Organizations (the Treadway Commission). In 2025, The IIA had more than 260,000 members from over 170 countries and territories. The IIA's global headquarters are in

Lake Mary, Florida Lake Mary is a suburban city that is located in the Greater Orlando, Greater Orlando metropolitan area in Seminole County, Florida, United States, and is located in Central Florida. The population was 16,798 at the 2020 census. It is the home of ...

. Anthony Pugliese is the President and CEO of the organization.

Professional certifications

The Certified Internal Auditor (CIA) certification is the primary professional designation offered by The IIA. The CIA certification is a globally recognized designation. 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. The IIA also offers the CIA certification through a one-part exam, called the CIA Challenge Exam, for those who are already a

Certified Public Accountant Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United Stat ...

, Chartered Accountant, or Certified Information Systems Auditor. CIAs are annually required to earn continuing education hours to renew their certifications. 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).

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. * Certification in Risk Management Assurance (CRMA). This certification requires a one-part exam and is specific to risk management assurance in the audit field.

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. The certifications that were no longer awarded after June 30, 2021 include: * Certification in Control Self-Assessment (CCSA) * Certified Government Auditing Professional (CGAP) * Certified Financial Services Auditor (CFSA) The following certification was no longer awarded after December 31, 2022: * Qualification in Internal Audit Leadership (QIAL)

Professional standards

In 1978, the IIA released the first version of the ''Standards for the Professional Practice of Internal Auditing''. 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''. 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. The 15 principles are broad statements within the last four domains. The 52 standards provide greater detail for the principles and include requirements, considerations for implementation, and examples of evidence of conformance.

References

External links

The Institute of Internal Auditors (IIA)
- an
The IIA's Code of EthicsInternal Audit FoundationThe Chartered Institute of Internal AuditorsNew York State Internal Control Association
{{Authority control Internal audit Professional accounting bodies Auditing in the United States Organizations established in 1941 1941 establishments in the United States