Committees
The primary function of IIA committees is to develop and implement programs to achieve the goals and objectives of The Institute and to provide advice and counsel to the headquarters staff. Terms are usually for three years, with one-third of the members' terms expiring each year.
-
Mission: To provide assistance to the Global Board of Directors in fulfillment of their oversight responsibilities for The IIA’s governance, risk management, and internal control processes. Additionally, the Committee oversees The IIA’s enterprise risk management, compliance, and ethics programs, the internal audit function, and the annual external audit of The IIA’s financial statements.
Composition: Three to five members from the Global Board of Directors
-
Mission: To provide the internal audit profession with the information needed to anticipate, and react to, important external and internal factors that could have a material impact on the practice of internal auditing.
Composition: Twenty to 30 individuals representing a cross-section of IIA membership.
-
Mission: To ensure that the content of The IIA’s certification exams is continuously aligned with and reflects the current global practice of internal auditing, including the International Professional Practices Framework.
Composition: All members must have Certified Internal Auditor® (CIA®) certifications; two or more designations preferred.
-
Mission: To review the internal reporting of the budget and financial policies and procedures of The Institute; to ensure that the reporting of revenue and expenses of operations and assets and liabilities of the organization are based on acceptable accounting practices; and to provide necessary and timely information for decision-making.
Composition: Five to eight members from the Global Board and the Internal Audit Foundation.
-
Mission: The Global Guidance Council’s (GGC) role is to direct the development of IPPF authoritative guidance and thought leadership in support of internal auditors globally.
Composition: At least 15 members, including representatives from the five Regional/Linguistic organizations that are associated with the IIA.
-
Mission: To promote and facilitate the development and maintenance of a global strategy that fosters good communication, collaboration and cooperation among The IIA and all Institutes. To oversee Institute relations including the formation, development and expansion of IIA Institutes.
Composition: At least 15 members as needed to ensure a balanced committee with global expertise and representation from all areas of the world.
-
Mission: To expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession globally.
Composition: Eighteen to 25 individuals, usually chief audit executives or directors of internal auditing from diverse industries, senior governmental auditors, and professors in internal auditing.
-
Mission: To develop, issue, maintain, and promote the International Standards for the Professional Practice of Internal Auditing (Standards) on a worldwide basis.
Composition: Minimum of 14 members, all of whom must have Certified Internal Auditor® (CIA®) certifications.
-
Mission: To govern, advocate, and promote The IIA’s Global Certification programs that:
- Are recognized as the global benchmark for the profession;
- Contribute to the competency, recognition, and professionalism of internal auditors;
- Evolve to meet current and expected global needs of internal audit professionals;
- Uphold the equitable and fair treatment of all candidates globally; and
- Ensure consistent application globally.
Composition: Minimum of nine members, all of whom must have Certified Internal Auditor® (CIA®) certifications.
IIA Boards and Committees Overview
-
Mission: To promote and develop the internal audit profession in Canada with a focus on Canadian services. The CAC plays an advisory role to the NA Board through the Canadian member sitting on the NA Board.
Composition: Internal Audit professionals representing a cross section of The IIA’s Canadian membership.
-
Mission: To assist chapter leadership as a resource and liaison to The Institute of Internal Auditors (IIA) in enabling chapters to meet their objectives; that the professional practice of internal auditing is effectively promoted through a full range of quality services to members; and that effective strategies are developed to address issues and opportunities at the chapter level.
Composition: Thirty to 40 District Representatives and District Advisors who must be Certified Internal Auditors®.
-
Mission: To ensure that volunteer and staff activities of The IIA adequately address the needs of North American membership through continuous monitoring of programs, services and budgets relating to North American members and chapters.
Composition: The North American Board is comprised of the 10 North American directors. At least one NA Board member will be from Canada. The IIA President and CEO serves as an ex-officio member of the NA Board, without voting rights.