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The Institute of Internal Auditors (IIA) is an international professional association. [1] The IIA provides educational conferences and develops standards, guidance, and certifications for the internal audit profession.
The Chartered IIA distinguishes between two membership classes: Certified Professional members hold the CIA designation, and Chartered Professional members hold CMIIA. Members are required to undertake Continuing Professional Education to maintain their designation. Non-qualified individuals can also join the Chartered IIA as affiliate members.
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The profession is unregulated, though there are a number of international standard setting bodies, an example of which is the Institute of Internal Auditors ("IIA"). The IIA has established Standards for the Professional Practice of Internal Auditing [ 2 ] and has over 150,000 members representing 165 countries, including approximately 65,000 ...
The International Auditing and Assurance Standards Board (IAASB) is an independent standards body that issues standards, like the International Standards on Auditing, International Standards on Quality Management, and other services, to support the international auditing of financial statements.