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Internal auditing is an independent appraisal function established within an organization to examine and evaluate the adequacy and effectiveness of the organization's internal control system and its overall quality of performance. Internal auditing furnishes top management with analyses, appraisals, recommendations, counsel, and information concerning the activities reviewed.

Whether you are a long-term internal auditor, or a future manager gaining exposure and expertise in organizational risk management, the CIA will serve you well your entire career.

"CIA is enduring because it requires candidates to master the ability to identify risks, examine alternative remedies, and prescribe the best initiatives to control these risks. CIAs master auditing standards and practices as well as management principles and controls, information technology, and emerging strategies to improve business and government," said John J. Fernandes, CIA, Executive Vice President and Chief Operating Officer of The Institute of Internal Auditors.

The IIA believes that an organization is best served by a fully resourced and professionally competent internal auditing staff that provides value-added services that are critical to the efficient and effective management of an organization. And, according to the National Commission on Fraudulent Financial Reporting (Treadway Commission), every public corporation should have an internal audit function.