Chapter 2 Organization and Structure of the Auditing Profession(20)

The Institute of Internal Auditors (IIA) was formed to promote the professionalism and education of internal auditors. The organization has more than 58,000 members in 224

affiliates throughout the world. It has developed professional standards and a code of ethics, and has identified a common body of practitioner knowledge. The Institute sponsors training seminars, conferences, research, and books and other publications, including a bimonthly journal entitled The Internal Auditor. The Institute's Board of Directors and other international committees set Institute policy. The IIA offers a certification program leading to the

professional designation of Certified Internal Auditor (CIA).