About the SCIIA


What standards guide the work of internal audit professionals?

As part of The IIA's International Professional Practices Framework (IPPF), the International Standards for the Professional Practice of Internal Auditing (Standards) outline the tenets of the internal audit profession. Other applicable guidance, pronouncements, and regulations also may have an impact on how internal auditing is performed; and may provide clarification and delineation of acceptable and recommended processes.

The Institute of Internal Auditors (IIA) is the internal audit profession s acknowledged leader, recognized authority, and principal educator. Although the practice of internal auditing is not regulated, The IIA provides comprehensive guidance for the profession through its International Professional Practices Framework (IPPF). The IPPF comprises the official definition of internal auditing, the International Standards for the Professional Practice of Internal Auditing (the Standards), the Code of Ethics, Practice Advisories, Position Papers and Practice Guides, developmental and practice aids. Conformance with the Standards and the Code of Ethics is mandatory for all members of The IIA and Certified Internal Auditors (CIAs). The IIA also provides guidance on assessing, maintaining, and improving quality within the internal audit activity.

Public sector auditors are required to comply with specific governmental guidelines. For example, in the U.S., government audits are performed in accordance with the General Accounting Office s Government Auditing Standards (the Yellow Book ); government auditors in the United Kingdom comply with the HM Treasury s Government Internal Audit Standards; and in Canada, government auditors perform in accordance with the Office of the Auditor General s Comprehensive Auditing Manual. In addition, many public sector audit groups are members of the International Organization of Supreme Audit Institutions (INTOSAI), and thus adhere to the auditing standards promulgated by INTOSAI.

Several professional organizations offer certification programs. The IIA s Certified Internal Auditor® (CIA) is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competence and professionalism in the internal audit field. The IIA also offers several specialty certification programs, including the Certification in Control Self Assessment (CCSA); the Certified Government Auditing Professional (CGAP); and the Certified Financial Services Auditor (CFSA). ISACA offers the Certified Information Systems Auditor (CISA) certification; the Association of Certified Fraud Examiners offers the Certified Fraud Examiner (CFE) certification; and the Board of Environmental, Health and Safety Auditor Certifications (BEAC) offer the Certified Professional Environmental Auditor (CPEA).

Source: http://www.theiia.org/theiia/about-the-profession/internal-audit-faqs/?i=1090

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