[1] The IIA provides educational conferences and develops standards, guidance, and certifications for the internal audit profession.
CIAs are required to earn continuing education credit hours to renew their certifications annually.
The Standards apply whether internal auditors are employees of the organization, contracted with an external service provider, or a combination of both.
All internal auditors are accountable for conforming with the principles and standards relevant to performing their job responsibilities.
Guidance is created through a rigorous process to assure its applicability to a wide range of internal audit functions around the world.