Institute of Internal Auditors
Certified Internal Auditor (CIA ) is a registered trademark of the Institute of Internal Auditors (IIA ). The right to use that title is awarded by the IIA and its national member associations on a private basis to individuals who meet the necessary admission requirements. As in many countries, such as in Germany, Austria and Switzerland, there are no legal provisions for the training and certification of internal auditors exist, acts of titles CIA, which is placed before the name usually hintenan, as a signal for a high level of professionalism by the carrier. The CIA is a specialist in the identification of risks and the design and testing of control concepts.
In 2002, the IDW Auditing Standard Internal Audit and audit (IDW PS 321) has the title CIA listed as proof of appropriate professional education and professional experience. In recent years, leads the increased focus on the topic of corporate governance, in business practice and economic theory to a further appreciation of the professional title.
In order to obtain the CIA training and experience requirements must be met, positive references regarding the reliability of applicants exist and have passed an exam.
Certified Internal Auditors undertake to abide by the common code of ethics of the world's organized in the IIA national trade associations and professional standards of internal auditing.
Certified Internal Auditors usually work in the internal audit and compliance functions of companies or consulting firms.
In Germany the CIA exam during DIIR eV (German Institute of Internal Auditors ), in Austria, the Institute of Internal Auditors Austria and Switzerland at the Swiss Institute of Internal Auditing ( SIIA ) can be stored.