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It represents internal auditors in the United Kingdom and Ireland, and is affiliated to the United States-based Global Institute of Internal Auditors. It is also a member of the European Confederation of Institutes of Internal Auditors (ECIIA), and is the only professional membership body in the UK dedicated to Internal Audit.
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The Institute of Internal Auditors (IIA) is an international professional association. The IIA provides educational conferences and develops standards, guidance, and certifications for the internal audit profession.
Institute of Internal Auditors (IIA) (Unregulated Internal Auditing Guidelines) Information Systems Audit and Control Association (ISACA) (Unregulated Information System Internal Auditing Guidelines)
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The Association of International Accountants (AIA) is a professional accountancy body. It was founded in the UK in 1928 and since that date has promoted the concept of ‘international accounting’ to create a global network of accountants in over 85 countries worldwide.
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The IIA has defined internal auditing as follows: "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 ...