Institute of Internal Auditors


The Institute of Internal Auditors is an international professional association. The IIA offers professional certifications and provides standards for the internal audit profession.

History

The IIA was established in November 1941. The first international chapter was established in Toronto in 1944. Additional international expansion outside North America occurred in London and Manila in 1948, with chapters in Japan and Australia in 1952.
The IIA Code of Ethics was adopted in 1968 and a common body of knowledge 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.
In 2025, The IIA membership was 260,000 members from 170 countries and territories. Global headquarters are in Lake Mary, Florida. Anthony Pugliese is the President and CEO of the organization.

Professional certifications

The Certified Internal Auditor certification is the primary professional designation offered by The IIA. The CIA certification is a globally recognized designation.
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, 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, with North America coming in second.

Other currently awarded certifications

The IIA offers the following certifications:
  • Internal Audit Practitioner. Requires a one-part exam and is geared predominately for students and new professionals.
  • Certification in Risk Management Assurance. 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
  • Certified Government Auditing Professional
  • Certified Financial Services Auditor
The following certification was no longer awarded after December 31, 2022:
  • Qualification in Internal Audit Leadership

    Professional standards

In 1978, the IIA released the first version of the Standards for the Professional Practice of Internal Auditing.  These have been revised several times.
The revised Global Internal Audit Standards took effect on January 9, 2025.  The revised standards replaced the International Standards for the Professional Practice of Internal Auditing. 
The 2024 Global Internal Audit Standards contain domains, principles, and standards. They are in effect in 2025. 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.

Internal Audit Foundation

The Internal Audit Foundation advances the global internal audit profession through research, education, and professional development.).
It is the philanthropic and research arm of the IIA, but does not overlap with certification functions.
Research reports have been issued on topics such as digital disruption.