Institute of Internal Auditors
- Institute of Internal Auditors
- IIA
The world’s leading organization for *internal auditing. Established in 1941 and headquartered in Altamonte Springs, FL, the IIA grew impressively in the twentieth century as it simultaneously encouraged and benefited from the growth of internal auditing. Its early years in the 1940s saw a stimulus for internal auditing in the form of the pressures of a war economy: Increasing government regulations and shortages of labor and *raw materials led to corporations’ efforts to control their operations more efficiently. The IIAs activities include certification programs (including the *Certified Internal Auditor qualification), research activities, and conferences. It also has a vigorous publications program, covering practice guides, research monographs, and magazines and newsletters. The latter include *Auditwire, *CAE Bulletin, *CSA Sentinel, * Gaming Auditorium, and *Internal Auditor.
Although its certification program is well-respected, the IIA does not have monopolistic control over internal auditing, and many internal auditors operate outside its framework. However, the IIA has done much to professionalize the discipline, and many internal auditors who are not formal IIA members follow the spirit of the IIAs professional standards (O’Regan, 2001). The organization’s motto is "Progress Through Sharing," and in 2003 its international membership stood at approximately 80,000.
The growing complexity of organizations, the implications of *globalization, and the ever-increasing profile of internal auditing in *corporate governance prompted the IIA to establish a new Professional Practices Framework (PPF) in 1999. The PPF consists of Standards and Ethics; Practice Advisories; and Development & Practice Aids. Standards and Ethics are mandatory for IIA members, and they include the IIAs Code of Ethics and its * Standards for the Professional Practice of Internal Auditing. Practice Advisories are strongly recommended to IIA members, but are not mandatory, while Development & Practice Aids offer practical guidance and research findings.
Further reading: Brink (1977); Flesher (1991); Flesher and Mcintosh (2002); IIA (1999); O’Regan (2001)
Web site: www.theiia.org
Auditor's dictionary.
2014.
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