What is a Certified Internal Auditor?
Top Since 1974, the Institute of Internal Auditors’ premier certification, the Certified Internal Auditor (CIA) designation, has reflected competence in the principles and practices of internal auditing and has served as the only internationally accepted designation for internal auditors. Internal auditing involves going beyond the accounting and financial records to obtain a full understanding of the operations under review. Internal auditing assists all levels of management by providing them with analyses, appraisals, recommendations, and comments about the activities reviewed. Internal auditing is an independent appraisal of the diverse operations and controls within an organization to determine whether acceptable policies and procedures are followed, established standards are met, resources are used efficiently and economically, and the organization’s objectives are being achieved. The Certified Internal Auditor has an obligation to the profession, management, stockholders, and the
