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News from The IIA and the Internal Audit Profession IIA Certifications: Raising the Bar Learning Solutions: Your Feedback in Action

Sawyer’s Guide for Internal Auditors

The Book That Started it All is HERE!

Achieve Audit Excellence Your next challenge is just around the corner. Get Sawyer’s Guide for Internal Auditors (6th Edition), the resource that provides the timeless information you need to head in the right direction. Order your copy of Sawyer’s Guide for Internal Auditors today. Visit! Use Promo Code SAWYER to receive 10% Off by December 31, 2012.


Welcome message Dear IIA Member,


Carrie Summerlin EDITOR

Paula Michaels STAFF EDITORS

Lisa Krist Melissa Calhoun Sandra Johnson Shelli Browning CONTRIBUTING EDITOR

Christina Brune ART DIRECTOR

Jon Peters Graphic Designers

Brandie Tate Cathy Watanabe PRODUCTION MANAGER



Philip D. Tarling, CIA, CRMA, CMIIA

IIA Today is a bimonthly publication produced exclusively for members of The IIA. To learn more about this publication, please visit  . We welcome all comments, questions, and feedback. Please send your message to and include your name and contact information.

The Institute of Internal Auditors

As vice president of Global Professional Certifications for The IIA, I am delighted to share with you many of the exciting changes underway in the area of certifications. In this issue’s feature story, IIA Certifications: Raising the Bar, beginning on page 6, you’ll read about The IIA’s new Certification in Risk Management Assurance (CRMA) and how to take advantage of the CRMA professional experience recognition period, you’ll learn what changes we have planned for the Certified Internal Auditor (CIA) exam, and you’ll get a glimpse into the future of continuing professional education (CPE) reporting. As with most professional certification programs, we rely on established, scientifically based processes to ensure that our certifications remain relevant and current. As part of these processes, we conduct regular job analysis studies, the most recent of which focused on the CIA exam and how the practice of internal auditing has changed during recent years. Both the introduction of the new CRMA and the updated CIA exam were driven by the results of this study and acknowledge the changing role of internal auditors and our evolving profession. We will continue conducting job analysis studies on our specialty exams every year, beginning with our Certified Government Auditing Professional (CGAP) program next year. In 2014, we’ll review our Certified Financial Services Auditor (CFSA) program, and in 2015 we’ll take a look at the Certification in Control SelfAssessment (CCSA). Ultimately, in keeping with certifications best practices, each program will undergo an independent review every five years. This is an exciting time for certifications. As we embrace the necessary changes that keep our suite of certifications at the forefront of the profession, we remain focused on the future and how to serve our members better throughout their career in internal auditing. To that end, we’re exploring opportunities to improve our programs for experienced audit leaders. It’s all part of our commitment to offering leading certification programs that enhance your professionalism and credibility throughout your career. Best regards, Cyndi Plamondon, CIA, CCSA, CGAP, CFSA, CRMA Vice President, Global Professional Certifications The Institute of Internal Auditors

247 Maitland Ave. Altamonte Springs, FL 32701-4201 USA +1-407-937-1100 All contents copyright © The Institute of Internal Auditors (IIA) 2012.

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Record Number of Guidance Released 2012 is the busiest in the history of The IIA’s Professional Issues Committee (PIC), the volunteer group charged with providing thought leadership and timely professional guidance to IIA members and stakeholders of the internal audit profession, which released seven Practice Guides, including two GTAGs in June and July. In addition, The IIA’s Public Sector Committee (PSC) has released two more Supplemental Guidance documents serving public sector/government members. Make sure you have the latest publications by visiting the Standards & Guidance tab at www.

PRACTICE GUIDES: Assessing Organizational Governance in the Private Sector – Providing the Chief Audit Executive (CAE) with direction on how to assess and make appropriate recommendations for improving governance processes. Developing the Internal Audit Strategic Plan – Discusses 7 critical steps necessary to develop a comprehensive internal audit strategic plan. Auditing Privacy Risks, 2nd Edition – This Practice Guide, which replaces The IIA’s Global Technology Audit Guide (GTAG) “Managing and Auditing Privacy



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Risks” published in June 2006, provides practitioners with a foundation for meeting the complex and varied expectations that accompany privacy issues. Integrated Auditing – Increases the internal auditor’s awareness of integrated auditing and provides guidance on how to approach such a project. Evaluating Ethics-related Programs and Activities – Provides public and private sector internal auditors with a framework for the evaluation of ethics-related programs and activities. It also includes a range of examples, definitions, and principles to provide a solid platform on which internal auditors can build their evaluations.

Global Technology Audit Guides (GTAGs): GTAG 7: Information Technology Outsourcing, 2nd Edition – This guide provides information on the types of IT outsourcing (ITO), the life cycle of ITO, and how internal auditors can approach risk in connection with ITO delivery. ITO is the contracting of IT functions, previously performed in-house, to an external service organization. GTAG 17: Auditing IT Governance – This GTAG provides public and private sector internal

auditors information to help them fulfill their responsibilities in providing assurance and consulting services for IT governance, covering the different aspects of governance that should be in place to ensure IT supports the organization’s strategies and objectives. It also discusses red flags that might signal otherwise.

SUPPLEMENTAL GUIDANCE SERVING GOVERNMENT MEMBERS: Optimizing Public Sector Audit Activities – Featuring two cases studies to illustrate and describe the advantages and disadvantages of audit centralization. IIA Standards/GAGAS: A Comparison, 2nd Edition – Updated information to identify similar principles and key differences between The IIA and the GAO. The document is designed to provide suggestions for consideration should a government internal audit organization be required to or elect to comply with both organizations’ standards in conducting audit work.


New Audit Executive Center Report Discusses State of the Internal Audit Profession Around the World In May, The IIA’s Audit Executive Center conducted its Global Pulse of the Profession Survey. Combined with the results of the North American version, more than 1,100 internal audit professionals from around the world responded. Five key observations arose: ■■ Internal audit resources

(i.e., staff and budget levels) have generally stabilized. ■■ Planned audit coverage for the rest of 2012 does not fully align with the risks and priorities of key audit stakeholders.

■■ CAEs are recruiting candi-

dates with skills that mirror areas of emerging internal audit coverage, thus continuing to evolve away from skills historically associated with the internal audit profession. ■■ Most audit committees are signaling increasing support of their CAE and internal audit department. ■■ Opportunities remain to maximize the relationship between the audit committee and internal audit function, especially in Latin America.

Download your copy at

The IIA’s CEO/President Shares Valuable Insight Through His Blog Have you read Richard Chambers’ blogs yet? He shares his personal reflections and insights based on more than 30 years’ experience in the profession and as president and CEO of The IIA. Some of his latest posts include topics as diverse as: ■■ The Top Internal Audit

Skills Being Recruited in 2012. ■■ Drive-by Auditing: Don’t be Guilty of “Hit and Run”. ■■ “We Are Here to Help You”: Managing Relationships with Skeptical Clients.

You can follow Richard’s blogs at, but you can also follow him on Twitter @rfchambers to get real time information on the latest happenings within the profession and The IIA. Don’t forget to follow The IIA’s social media channels to connect with all that is happening in the profession and The IIA - https://

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Feature story



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Feature story

Just as the internal audit profession has evolved over the years, so too has the standard by which professional competence is measured: The IIA’s suite of certifications. From its premier certification, the Certified Internal Auditor® (CIA®), to its newest specialized certification, the Certification in Risk Management Assurance™ (CRMA®), The IIA is constantly advancing its certification programs to help today’s auditors continue to demonstrate the highest professional commit-

Certification in Control SelfAssessment® (CCSA®) – for CSA practitioners at any experience level who are responsible for driving organizational change.

ment, competence, and credibility.

One of the most significant recent advancements has been the development of The IIA’s new certification, the CRMA. Established in 2011, the CRMA is a mark of professional distinction that recognizes competency in the specialized arena of risk management. The five domains of the CRMA are: 1. 2. 3. 4. 5.

More IIA Specialty Certifications

Assessing/ Assurance of Risk Management Activities. Risk Management Fundamentals. Elements of Risk Management. Control Theory and Application. Business Objectives and Organizational Performance.

More than 3,700 individuals representing 104 countries already have earned the CRMA by taking advantage of the professional experience recognition (PER) provision, a way for practitioners to obtain the designation before the CRMA exam is offered in July 2013. The PER period enables candidates to apply for the certification by submitting an application detailing their education, current certifications held, and professional experience within the five domains of the CRMA.

Certified Financial Services Auditor® (CFSA®) – a valued specialty certification for audit professionals working in organizations such as banks, insurance companies, security and commodity services, credit agencies, and more. Certified Government Auditing Professional® (CGAP®) – a certification program specifically designed for auditors working in the public sector at all levels, including federal/national, state/ provincial, local, quasi-governmental or crown authority.

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Feature story

Time Is Running Out for PER!

Learn how to take advantage of PER by visiting

However, the PER period soon will come to an end. To be considered for PER, North American candidates must submit their application by Sept. 30 and qualifying documentation by Oct. 31. For those outside North America, the PER period closes Dec. 31, and all qualifying documentation must be submitted by Jan. 31, 2013. “If you deal with risk management assurance as part of your role, I strongly encourage you to apply for the designation through the PER now, so you don’t have to wait for the exam,” says The IIA’s Vice President of Certifications Cyndi Plamondon, who notes that it will be nearly a year before North American candidates will be able to take the exam (a few months shorter for those outside North America). “The CRMA exam syllabus is expected to be the most rigorous of any of The IIA’s specialty exams,” she adds, “which is another compelling reason to apply for the PER now.”

With more than 100,000 practitioners proudly displaying the CIA credential after their name, the CIA designation remains the standard by which individuals demonstrate com8


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petency and professionalism in field of internal auditing. Still, the CIA program continues to evolve with the profession and will be undergoing a major change in the coming year. A job analysis study conducted in 2011 by an independent third party determined that the body of knowledge related to the internal audit profession has changed since the last content update of the CIA exam in 2004, and therefore the exam needs to be adjusted to reflect those changes. In response to the study results, the Professional Certifications Board (PCB) and The IIA’s Board of Directors approved two key modifications: reducing the program from four parts to three parts, and realigning the exam content outline and question count for each part. The following new content and three-part exam structure will be implemented July 1, 2013.

To assist CIA program candidates who cannot complete their certification before the new exam is launched, the PCB has developed a transition plan that explains how credit for partial completion of the four-part program will translate to the three-part exam format and outlines additional requirements for achieving credit for specific parts. Additionally, The IIA has released a document that illustrates the realignment of content to the new structure, specifically highlighting which content has transitioned to a new part, has been removed or added, or has changed knowledge level on the exam. “We’ve tried to set up the transition in such a fashion that it doesn’t disadvantage the people who are already in the examination process,” says Steve Goepfert, chair of the Professional Certifications Board. “Still, I would encourage those who are already in the process to complete the CIA, as there is almost a year before the four-part exam changes to three parts.”

Part 1 Exam: Internal Auditing Basics Duration: 2.5 hours 125 Questions

Part 2 Exam: Internal Audit Practice Duration: 2.0 hours 100 Questions

Part 3 Exam: Internal Audit Knowledge Elements Duration: 2.0 hours 100 Questions

Topical focus areas include: • IIA Mandatory Guidance • Internal Control and Risk • Tools and Techniques for Conducting the Audit Engagement

Topical focus areas include: • Managing the Internal Audit Function • Managing Individual Engagements • Fraud Risks and Controls

Topical focus areas include: • Governance • Risk Management • Organizational Structure and Business Processes • Communication • Leadership • IT/Business Continuity • Financial Management • Global Business Environment

Feature story

Another big change affecting all IIA certification holders this year is the new continuing professional education (CPE) reporting structure. Effective Jan. 1, 2012, all IIA-certified individuals must report their CPE annually by Dec. 31. “This change aligns The IIA with industry best practices and enhances the reporting experience for certified individuals,” says The IIA’s Director of Certification Operations Reno Deschaine, who explains that previously candidates had to maintain up to three years worth of documents before they could report their CPE. Certified individuals can report their CPE any time prior to the deadline using the Certification Candidate Management System (CCMS). Professionals certified by The IIA who fail to meet their CPE requirements by the reporting deadline automatically will be placed in inactive (grace period) status and may not use their designation until such time as the issue is resolved. To make the process of CPE reporting easier, The IIA is planning future enhancements, including allowing the CCMS to serve as a repository for all CPE earned. “In early 2013, certified individuals who log into

CCMS to report their CPE will be able to select from a list of IIA courses they attend, and the system will automatically calculate the amount of CPE they earned,” explains Deschaine. “Down the road, we’ll even be able to track the IIA events they attend and feed their CPE information directly into the CCMS.”

1. Earn credibility and respect in your field. 2. Open more opportunities for advancement. 3. Increase your salary. The 2011 Internal Audit Compensation Study, issued by The IIA’s Audit Executive Center, indicated that the median salary of all auditors holding a Certified Internal Auditor (CIA) designation is up to 35 percent higher than auditors who do not have professional credentials.

These changes to The IIA’s suite of certifications strengthen an already outstanding program that provides real value for those who make the commitment to get certified. “I never underestimate the value of certification,” says Goepfert. “Professional certification shows that an individual has a certain level of knowledge and demonstrates their commitment to the profession. One of the very first things I look at when reviewing an applicant’s resume is whether that person is certified.” But Goepfert cautions that simply planning to get certified isn’t enough. “It’s just like doing an audit. You can make up the best plans, but it means nothing unless you follow through and execute.

CIA Candidate Transition Plan

Become Certified And…

4. Prove your willingness to invest in your own development. 5. Demonstrate your commitment to your profession. 6. Improve your internal audit skills and knowledge. 7. Enhance the profession’s image. 8. Represent your personal achievement. 9. Build confidence in your knowledge of the profession. 10. Invite greater recognition from your peers.

To access the complete CIA Candidate Transition Plan, visit and click on “Certification News.” w w w. t h e i i a . o r g


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Ever meet an auditor who makes even the most complex audit look like a piece of cake? That auditor attends IIA Seminars.

IIA Seminars Attend. Learn. Advance. Repeat. Do you want to become the kind of internal auditor that CAEs dream of having on their team — and other internal auditors dream of being? With ongoing learning through IIA Seminars, you will. Our specialized courses will help you develop the competencies you need to be a better, smarter, more efficient internal auditor — competencies such as: • Conveying your thoughts and ideas more effectively during meetings, presentations, interviews, and negotiations.

IIA Seminars help you develop the skills deemed most important by more than 13,500 practitioners like you.* • Analytical/critical thinking

• Applying decision-making methods for effective problemsolving.

• Business acumen

• Producing a visual depiction of any process and being able to identify opportunities for improvement.

• Data analysis

• Highlighting the most common causes of defects in any given process. • Applying conflict management techniques to real-world situations.

• Communication • Leadership • Process analysis • Problem identification and solutions *Source: The top core competencies identified in The IIA’s Global Internal Audit Survey: A Component of the CBOK Study.

• Using population analytics to analyze large data sets, and summarize, display, and describe data. And more!

Get 1/3 off when you register for any 2012 Seminar course by Nov. 30 at 10


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Eligible locations in 2012 include: Dallas, TX / Oct. 2–5 / Use Discount Code SEM12TD Chicago, IL / Oct. 16–19 / Use Discount Code SEM12TD Las Vegas, NV / Oct. 29–Nov. 1 / Use Discount Code SEM12TD New Orleans, LA / Nov. 12–15 / Use Discount Code SEM12TD

Enter the applicable Discount Code by Nov. 30 to get 1/3 off the regular rate when registering at www.

New York, NY / Dec. 4–7 / Use Discount Code SEM12TD Orlando, FL / Dec. 10–13 / Use Discount Code SEM12TD Space is limited. This offer is valid on the regular registration rate and is not valid with any other discount. Locations and courses are subject to change without notice.

ELIGIBLE 2012 COURSES • Assessing Risk: Ensuring Internal Audit’s Value

• Effective Writing for Auditors

• Assessing Your Organization’s Risk Management Process

• Enterprise Risk Management: An Introduction

• Audit Manager Tools and Techniques

• Fraud Auditing Using ACL

• Audit Report Writing • Auditing Derivative Strategies • Auditing Investment Activities

• Financial Auditing for Internal Auditors • Health Benefits Administration Auditing • Human Resources: Auditing Your HR Function

• Auditing the Cloud

• Internal Audit Quality Assessment: Establishing Your QA and Improvement Program

• Auditor-in-charge Tools and Techniques

• Internal Auditing for Fraud

• Beginning Auditor Tools and Techniques

• Leadership Skills for Auditors

• Best Practices in Internal Auditing

• Lean Six Sigma Tools for Internal Audit Fieldwork

• CIA Learning System Comprehensive Instructor-led Course - Part 3

• Lean Six Sigma Tools for Internal Audit Planning

• Construction Activity: Audit Strategies • Consulting: Activities, Skills, Attitudes

• Performing External Quality Assessments of the Internal Audit Activity

• Continuous Auditing

• Project Management Techniques

• Contract Auditing

• Purchasing Fraud: Auditing and Detection Techniques

• Control Self-assessment: An Introduction

• Risk-based Auditing: A Value Add Proposition

• Control Self-assessment: Facilitation Skills

• Sarbanes-Oxley: Assessing IT Control

• Corporate Governance: Strategies for Internal Audit

• Small Audit Shop: Doing More with Less

• COSO-based Internal Auditing

• Value-added Business Controls: The Right Way to Manage Risk

• Creative Problem-solving Techniques for Auditors

• Operational Auditing: Influencing Positive Change

• Developing a Fraud Risk Management Program for Your Organization

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special feature

Learning Solutions: Your Feedback in Action Have you ever attended training that included high-level theories and concepts but left you wondering how to apply those concepts in the real world of work? Upon returning to work, you may have been bewildered by the quantity of information you were given and actually disappointed by the realization that much of it was irrelevant and wouldn’t actually help you be a better auditor. It is this type of training “high” — and subsequent “low” the morning after — that Curriculum Design and Quality Manager Shauna Vaughan of The Institute of Internal Auditors (IIA) wants to avoid. “We make a promise to deliver value in every course,” says Vaughan. “We want participants to leave with targeted, realistic goals to apply what they learned beyond the classroom.” Vaughan, an education expert with a master’s degree in instructional systems design, was brought on board to help take The IIA’s offerings to the next level. “We have listened carefully to participants’ feedback and designed programs to deliver solutions that will answer their unique needs.” To accomplish this, The IIA’s Learning Solutions team, under Vice President Bonnie Ulmer’s leadership, has overhauled The IIA’s training and education program. In the 18 months since Ulmer has been at the helm, the department has undergone changes that permeate every aspect of The IIA’s offerings, from the course subjects to facilitator training, even down to the learning aids used. The first step: evaluating courses for relevance. Obsolete courses were retired, new courses were added, and those that remained were scheduled for periodic review to keep content fresh. As Don Levonius, The IIA’s director of seminars and curriculum development explains, decisions were made by going straight to the source. “Course subjects were introduced through extensive research provided by the Common Body of Knowledge (CBOK) Study and then vetted through the Learning Solutions Committee,” says Levonius. “This process included feedback from audit leaders around the world who identified skills they wanted to enhance in current staff and seek out in new hires. So when we say these course topics are relevant, it’s not just that we think so, we know so because the profession told us as much.”



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special feature

With a graduate degree in human resource development and a careerlong commitment to helping professionals reach their goals — which includes designing, developing, and facilitating learning solutions for a number of Fortune 100 organizations — Levonius knows that the most effective way to deliver value is to build a program based on direct feedback and objective research. Beyond streamlining the course roster, course content was tightened, and target audiences were clarified. “In the past, we tried to ‘boil the ocean’ by covering everything from the definition of internal auditing to all of the Standards, in addition to the course’s subject matter,” says Vaughan. “Now the course description clearly indicates the knowledge a learner should have before attending, so participants can choose what will deliver the greatest value for them.” Another key change is the elevation of the learning outcomes from the knowledge level to the application level. IIA learning objectives support the promise that attendees will not simply walk away with knowledge. They will gain applicable skills that are transferable, observable, and measurable that they can begin implementing the day they return to work. To this end, the syllabus for each course is balanced by facilitator-

led discussions, group break-out sessions, and hands-on exercises that bring the real world into the classroom. Every detail of course offerings has been evaluated to drive learning, down to session support aids. After all, who hasn’t had the experience of a trainer reading an entire presentation from slides? “We avoid creating this type of visual noise with two rules for slides: no periods and no complete sentences. A PowerPoint should support a presentation, not be the presentation,” says Vaughan. This change allows the facilitator to have a meaningful exchange with the participants, sharing relevant stories, and discussing real world application rather than talking at them.” It is changes like these that Levonius says have helped get away from the “sage on stage” mentality where instructors pontificate from a podium. Facilitators are challenged to create a dynamic environment where learners want to participate. Strategies for doing so are a core element of the three-day, intensive Facilitators Qualification Training and Audition. “Facilitator training is by invitation only, based on a highly selective review of applications,” says Levonius. “Once there, the rigor of the program separates those who are capable of rising to our stringent standards from the rest. Only those who pass the test are granted the privilege of being a facilitator.”

To explore The IIA’s program — including new courses on topics such as operational auditing, business process analysis, Lean Six Sigma, auditing the cloud and others — download the catalog at today.

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special feature

Vision 20/20:

Budgeting for Growth and Success in 2013 At the 2012 Governance, Risk, and Control Conference, IIA President/CEO Richard Chambers asserted the future is easy to predict. Adapting to it will be tougher. He shared The IIA’s Vision 20/20, outlining five imperatives practitioners must focus on to effectively meet stakeholder expectations through 2020. Each requires an investment of training, education, and talent to support it, making it critical for organizations to address them during 2013 budget planning.

Providing Assurance on Risk Management Effectiveness The IIA addresses risk through certification, seminars, conferences, research, and guidance. Its newest credential, the Certification in Risk Management Assurance™ (CRMA®), allows practitioners to make a bold statement about their ability to provide assurance on core business processes in risk management and governance, focus on strategic organizational risks, and educate stakeholders.

Enhancing and Leveraging a Continuous Focus on Risk Not all practitioners are ready to tackle the CRMA, but most realize threats are not annual events, requiring a continuous focus on risk and an enhanced ability to provide assurance. Yet a recent Pulse of the Profession survey indicates reluctance to embrace the challenge, with 57 percent of respondents acknowledging they had no assurance coverage planned in 2012. Perhaps this aversion stems from a lack of confidence, in which case budgeting for training is warranted. The IIA’s new seminar, Assessing Risk: Ensuring Internal Audit’s Value, can build confidence in this area.

Enhancing Proficiency with Data Mining and Analytics When assessing risk, effectively analyzing data is imperative. Identifying appropriate uses for data analytics, assessing your team’s skills, addressing any gaps, and striving 14


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for improvement is critical. Tapping into IIA Research Foundation (IIARF) Bookstore resources, such as Leveraging Data Analysis for Better Efficiency and Effectiveness, is a good starting place. Even a relatively small investment for this budget line item can yield considerable return as resources can be shared among team members.

Securing a “Seat at the Table” Some CAEs have experienced success in this area while others are still fighting an uphill battle. The latter could benefit from connecting with peers through The IIA’s Audit Executive Center to see how other CAEs tackled this challenge. The Center delivers the most relevant information on the issues so CAEs can have a constructive dialogue with stakeholders. More CAEs are now incorporating a Center membership into their budgets for year-round access to their peers to develop themselves and their teams.

Solidifying Expertise to Address Key Risks Understanding how operational, strategic, and business risks impact your organization is critical to being viewed as a value-added resource. Budgeting for IIA membership can open doors to this expertise through networking, knowledge sharing, research, certification, and training. Whether you are a CAE or a staff level auditor, a clear line of sight is imperative for your professional growth. Tomorrow’s success depends on today’s vision.

Our Principal Partners Make a Difference The IIA acknowledges the ongoing support from our Principal Partners, who help enhance the internal audit profession by sharing their resources and knowledge with our most valuable asset – our members. These partners actively serve as members and volunteers within The IIA, participate in the introduction of new guidance, develop world-class training, and show their commitment in many other ways in an effort to advance the internal audit profession.

The IIA encourages you to tap into the expertise of our Principal Partners in 2012!

IIA Conference Schedule

IIA Members: Register early for IIA Conferences and save! Call +1-407-937-1111 to ask about group discounts.

247 Maitland Avenue Altamonte Springs, FL 32701-4201 USA

Please recycle this brochure by passing it along to a colleague.

October 9 – 11, 2012

All Star Conference Encore/Wynn / Las Vegas, NV

October 30 – November 1, 2012

IT Audit & Controls Conference (IIA/MIS) JW Marriott Camelback Inn / Scottsdale, AZ

March 18 – 20, 2013

General Audit Management Conference 09/121171/PM/jp

ARIA Resort and Casino / Las Vegas, NV

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Today A M E M B E R S - O N LY P U B L I C AT I O N

IIA Today July - August 2012