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The CIA certification is a globally recognized designation by which internal auditors demonstrate their competency and professionalism in the internal audit field. In order to become a CIA, candidates must pass all three parts of the CIA exam as well as meet certain educational and professional experience requirements stipulated by The IIA. [ 10 ]
A CPA in good standing will not have to write the MPE exams. In addition, a CPA with a practice certificate can transfer their practice certificate to be an RPA practitioner. An RPA member must complete the Professional Practice Certification (PPC) program offered by the Society and apply for the Certified Accounting Practitioner (CAP ...
Peer review of accounting firms is focused on helping maintain independence within a firm. A peer review is a recurring external assessment of a firm's quality control system, sometimes referred to as monitoring. This process helps members cultivate and increase audit quality to further advance the uniformity within the profession.
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The Institute of Internal Auditors based its control self-assessment methodology on the Total Quality Management approaches of the 1990s as well as the COSO's framework. The methodology became part of the International Standards for Professional Practice of Internal Auditing and was adopted by a large number of major organisations. [16]
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Internal auditors are employed by the organizations they audit. They work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. The internationally recognized standard setting body for the profession is the Institute of Internal Auditors - IIA (www.theiia.org).
The profession is unregulated, though there are a number of international standard setting bodies, an example of which is the Institute of Internal Auditors ("IIA"). The IIA has established Standards for the Professional Practice of Internal Auditing [ 2 ] and has over 150,000 members representing 165 countries, including approximately 65,000 ...