Algemene Ledenvergadering 5 april 2012
14 th European Academic
Conference on IA and CG
Outline
1. Introduction 2. IIA Global
3. IAEP program
4. IIA Research Foundation
5. Research in the Netherlands 6. Funding of research
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2. IIA Global
Some milestones:
1941: IIA established in New York 1948: IIA UK
1974: CIA
1978: Standards
1982: ECIIA established
1986: Quality Assurance Review 2000: 100,000 members
2006, 2010, 2015: Common Body of Knowledge
2016: 180,000 members in 170 countries
Internal Auditing Education Partnership (IAEP) Program
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The Internal Auditing Education Partnership (IAEP) program was developed to respond to the growing interest in internal audit education at institutions of higher learning.
IAEP programs are categorized as
• Centers for Internal Auditing Excellence,
• Comprehensive Internal Auditing Programs, and
• Internal Auditing Foundation Programs.
3. IAEP: Centers for Internal Auditing Excellence
IIA Netherlands involvement in IAEP
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• Board members in the Curatorium/Program Board
• Several members (Chief Audit Executives) are teaching
• Theses of students are used for input for further research or events organized by the IIA
4. Do we need research?
• Are we sure that we've pretty much covered all that needs to be discovered?
• How will stakeholders’ needs change in the near future?
• What will be the next territories?
• Will the audit profession still exist in 25 years?
• If so, how will it look like?
Research may give answers and initiate new explorations.
It is critical to accomplish the mission of The Institute of Internal Audit (IIA) and its members.
4. IIA Research Foundation: Mission
The IIA Research Foundation (IIARF) was established in 1976.
Mission
• The Foundation's major objective is to shape, expand and advance knowledge of internal auditing by developing and disseminating timely, relevant information and insights that address the needs of our Stakeholders globally.
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4. IIA Research Foundation: Goals
1. Provide internal auditors and related stakeholders with knowledge and innovative insights that enhance the profession’s value proposition
2. Promote enhancements in professional practice through the identification and selection of topical issues of interest to our global stakeholders
3. Produce and deliver a suite of timely and relevant materials that address the needs of a broad range of key stakeholders
4. IIA: Global Publications
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4. IIA Research Foundation: Latest Projects
• Intellectual Property: Auditing the Process
• Cybersecurity Response Plan
• Legal Services: Auditing the Process
• The Many Roles of the Chief Audit Executive
• The Role of Internal Audit in Integrated Thinking
• 75 Years of Progress Through Sharing
• Data Analytics: A Framework for Internal Auditing
• COSO 2013 in Action: Implementation Examples and Guidelines
• The Global Internal Audit Common Body of Knowledge (CBOK) Study
4. Award winning projects
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4. And the winners are…
4. IIA Research Foundation: Priority Topics
• Approaches to Continuous Monitoring and Continuous Auditing
• Internal Auditing of Anti-corruption Programs
• Providing Assurance Over Strategic Planning and Execution
• International Professional Practices Framework (IPPF) Principles
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5. Research in the Netherlands
1. Academics 2. Students
3. Committee Professional Practices 4. Big 4 and others
5. Research in the Netherlands
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2007
“…internal auditors are inherently dependent on whomever they work for.”
…”The two-tier environment
increases the risks of IA ending up even less independent than it
already is. That is, in being
dependent on and having to serve two masters: the Management Board and the Supervisory Board/Audit
Committee.” (Leen Paape, 2007, p.237)
5. Research in the Netherlands
5. Research in the Netherlands
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5. Research in the Netherlands
5. Research in the Netherlands
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COMING SOON…
The Personality of Internal Auditors
Violaine Paresi, Bob van Kuijck
6. Funding of Research
6. Funding of Research
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6. Funding of Research
Foundation Technical Research IIA Netherlands
(Stichting Vaktechnisch Onderzoek IIA Nederland)
6. Funding of Research
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Thank you for your attention!
