ABSTRACT
The Institute of Internal Auditors (IIA) was established in 1941 and serves as the professional association setting the practices, advocating for, and largest educator of internal auditors worldwide. The IIA sets the definition of internal auditing, the Code of Ethics (COE) guidance for practitioners, the Standards defining its practice, and manages several certifications. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. The COE has four principles that internal auditors are expected to uphold: Integrity, objectivity, confidentiality and competency. The IIA provides several certifications for internal auditors. Each certification program has its own unique and specific exam and education eligibility requirements that a candidate must meet. The IIA provides guidance and thought leadership on internal auditing methodology. The IIA publishes IA magazine and books through the IIA Foundation, runs a bookstore and several programs on internal audit leadership.
