Advocacy Strategy - The Institute of Internal Auditors

The IIA's Advocacy Strategy
The IIA has intensified the focus on what it terms advocacy — so much so, that advocacy is one of the three main objectives of The IIA's Strategic Plan.

And, of course, tens of thousands of internal auditors are doing their part to instill pride and educate others about the profession of internal auditing and the value it brings. To learn who, what, why, and how, download Advocacy in Action(PDF), the Insight newsletter article, and What's Advocacy All About (PDF), an interview on the role each internal auditor plays in advancing the profession.

What are the Desired End Results of Our Advocacy Efforts?

Standard-setting bodies, oversight bodies, regulators and other stakeholders acknowledge or endorse The International Standards for the Professional Practice of Internal Auditing (Standards).
The business community at large recognizes, accepts, and understands the internal auditing profession.
Internal auditing is at the governance table and is recognized as a cornerstone of effective governance.
Internal auditors see themselves as advocates and actively promote the internal auditing profession.

What Initiatives are Under Way?
The IIA Inc. and institutes throughout the world are advocating internal auditing by building relationships with governments, regulators, oversight bodies, and professional associations whose decisions often impact internal auditors.

Advocacy happens at the national, regional, and global level. On a country-by-country basis, institutes identify organizations to influence and develop advocacy plans and implement those plans. Download an Excel document that outlines advocacy activity on a country-by-country basis.

On behalf of the entire audit profession, IIA Inc. advocates to organizations and international bodies that have global impact. In some instances, however, The IIA Inc. advocates directly to national organizations, such as the U.S. Securities and Exchange Commission, which have global influence.

IIA Inc. is currently advocating internal auditing to the following organizations:

The International Federation of Accountants (IFAC)
IFAC is the global organization for the accountancy profession whose members and associates work to protect the public interest by encouraging high-quality practices by the world's accountants. IFAC members and associates, which are primarily national professional accountancy bodies, represent 2.5 million accountants employed in public practice, industry and commerce, government, and academia.

Ian Ball, CEO of IFAC, made a presentation to The IIA Board during its International meeting in Amsterdam, The Netherlands, on IFAC and The IIA: Working Toward Shared Goals. (PPT 1026 KB)

Since The IIA's adoption of a global advocacy strategy, The IIA and IFAC have signed a memorandum of understanding citing opportunities to work together in support of good governance. The IIA participates in consultant advisory group (CAG) meetings of the IFAC Standards and Ethics Committees. The IIA responds to all relevant exposure drafts.The IIA regularly meets with the CEO and Technical Services Staff of IFAC. In 2007, The IIA spoke and exhibited at the World Congress of Accountants in Istanbul, Turkey.

The International Organization of Supreme Audit Institutions (INTOSAI)
INTOSAI is the global professional organization of supreme audit institutions (SAI) in countries that belong to the United Nations or its specialized agencies. SAIs play a major role in auditing government accounts and operations and in promoting sound financial management and overall accountability in their governments.

The IIA and INTOSAI have signed a memorandum of understanding. In the memorandum both institutions emphasize to cooperate as equal partners. The memorandum stresses the interaction between internal and external audit as well as the common auditing standards. The IIA and INTOSAI are determining opportunities to provide input, experience, and recommendations to each other's guidance and standard-setting process. The IIA's president and staff meet with the secretary general and INTOSAI Professional Standards Committee.

Dr. Josef Moser, Secretary General of INTOSAI, was a keynote speaker on:

Internal Control and External Audit from the Public Sector Point of View at The IIA's 2007 International Conference in Amsterdam, The Netherlands.
INTOSAI - Possibilities of Co-operation with The IIA at the International Conference in July 2008 in San Francisco, CA.

The U.S. Securities and Exchange Commission (SEC)
The mission of the U.S. Securities and Exchange Commission is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation.

The IIA responds to all relevant exposure drafts and pronouncements from the SEC. The IIA chairman, president and professional practices staff regularly visit and correspond with the SEC chairman and Chief Accountants Office. The IIA keeps the SEC apprised of relevant IIA guidance, research, and publications.

The U.S. Public Company Accounting Board (PCAOB)
The PCAOB was created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent reports.

The IIA responds to all relevant exposure drafts and pronouncements from The PCAOB. The IIA has two representatives on the thirty-member Standing Advisory Group (SAG) which assists the PCAOB in carrying out its standard-setting responsibilities. The SAG meets three times per year. The IIA chairman, president, and professional practices staff regularly visit and correspond with the PCAOB chairman and Chief Auditors Office. The IIA keeps the PCAOB apprised of relevant IIA guidance, research, and publications.

The Association of Chartered Certified Accountants (ACCA)
ACCA is a global professional accountancy body with 400,000 students and members in 170 countries. The ACCA offers qualifications to people around the world who seek a career in accountancy, finance and management.

Since the adoption of The IIA's global advocacy strategy, The IIA and ACCA have signed a memorandum of understanding citing areas of common interest including academic relations, ethics for professionals, and research. ACCA recognizes The IIA's Professional Practices Framework (PPF) as authoritative guidance for internal auditors and strongly advises its members performing internal audit activities to apply the International Standards for the Professional Practice of Internal Auditing. Where appropriate, The ACCA encourages its members to obtain further professional qualifications in internal auditing. The IIA's president and staff meet regularly with the ACCA CEO and staff. ACCA has a representative on The IIA's Professional Issues Committee.

Allen Blewett, Chief Executive of ACCA, made a presentation to The IIA Board at the 2007 Midyear Meeting in Orlando, Florida. He gave an overview of the ACCA's successes, growth, aims and identified opportunities and benefits from our partnership. Allen Blewett Presentation (PPT 435 KB)

Audit Committees
The IIA has developed and distributed two informational brochures for audit committee members titled The Audit Committee: Purpose, Process, Professionalism (PDF), and The Audit Committee: A Holistic View of Risk (PDF). The brochures provide information on audit committee best practices and explain how internal auditors can support the audit committee and good governance. The IIA participates as a panelist in forums sponsored by the KPMG Audit Committee Institute.

Quick Search Advanced Search Site Map IIA Popular Pages Find Your Local IIA Research Reports Discussion Groups E-learning Find a Job		Home / Professional Guidance / Advocacy Start Here / Advocacy Strategy The IIA's Advocacy Strategy The IIA has intensified the focus on what it terms advocacy — so much so, that advocacy is one of the three main objectives of The IIA's Strategic Plan. And, of course, tens of thousands of internal auditors are doing their part to instill pride and educate others about the profession of internal auditing and the value it brings. To learn who, what, why, and how, download Advocacy in Action(PDF), the Insight newsletter article, and What's Advocacy All About (PDF), an interview on the role each internal auditor plays in advancing the profession. What are the Desired End Results of Our Advocacy Efforts? Standard-setting bodies, oversight bodies, regulators and other stakeholders acknowledge or endorse The International Standards for the Professional Practice of Internal Auditing (Standards). The business community at large recognizes, accepts, and understands the internal auditing profession. Internal auditing is at the governance table and is recognized as a cornerstone of effective governance. Internal auditors see themselves as advocates and actively promote the internal auditing profession. What Initiatives are Under Way? The IIA Inc. and institutes throughout the world are advocating internal auditing by building relationships with governments, regulators, oversight bodies, and professional associations whose decisions often impact internal auditors. Advocacy happens at the national, regional, and global level. On a country-by-country basis, institutes identify organizations to influence and develop advocacy plans and implement those plans. Download an Excel document that outlines advocacy activity on a country-by-country basis. On behalf of the entire audit profession, IIA Inc. advocates to organizations and international bodies that have global impact. In some instances, however, The IIA Inc. advocates directly to national organizations, such as the U.S. Securities and Exchange Commission, which have global influence. IIA Inc. is currently advocating internal auditing to the following organizations: The International Federation of Accountants (IFAC) IFAC is the global organization for the accountancy profession whose members and associates work to protect the public interest by encouraging high-quality practices by the world's accountants. IFAC members and associates, which are primarily national professional accountancy bodies, represent 2.5 million accountants employed in public practice, industry and commerce, government, and academia. Ian Ball, CEO of IFAC, made a presentation to The IIA Board during its International meeting in Amsterdam, The Netherlands, on IFAC and The IIA: Working Toward Shared Goals. (PPT 1026 KB) Since The IIA's adoption of a global advocacy strategy, The IIA and IFAC have signed a memorandum of understanding citing opportunities to work together in support of good governance. The IIA participates in consultant advisory group (CAG) meetings of the IFAC Standards and Ethics Committees. The IIA responds to all relevant exposure drafts.The IIA regularly meets with the CEO and Technical Services Staff of IFAC. In 2007, The IIA spoke and exhibited at the World Congress of Accountants in Istanbul, Turkey. The International Organization of Supreme Audit Institutions (INTOSAI) INTOSAI is the global professional organization of supreme audit institutions (SAI) in countries that belong to the United Nations or its specialized agencies. SAIs play a major role in auditing government accounts and operations and in promoting sound financial management and overall accountability in their governments. The IIA and INTOSAI have signed a memorandum of understanding. In the memorandum both institutions emphasize to cooperate as equal partners. The memorandum stresses the interaction between internal and external audit as well as the common auditing standards. The IIA and INTOSAI are determining opportunities to provide input, experience, and recommendations to each other's guidance and standard-setting process. The IIA's president and staff meet with the secretary general and INTOSAI Professional Standards Committee. Dr. Josef Moser, Secretary General of INTOSAI, was a keynote speaker on: Internal Control and External Audit from the Public Sector Point of View at The IIA's 2007 International Conference in Amsterdam, The Netherlands. INTOSAI - Possibilities of Co-operation with The IIA at the International Conference in July 2008 in San Francisco, CA. The U.S. Securities and Exchange Commission (SEC) The mission of the U.S. Securities and Exchange Commission is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation. The IIA responds to all relevant exposure drafts and pronouncements from the SEC. The IIA chairman, president and professional practices staff regularly visit and correspond with the SEC chairman and Chief Accountants Office. The IIA keeps the SEC apprised of relevant IIA guidance, research, and publications. The U.S. Public Company Accounting Board (PCAOB) The PCAOB was created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent reports. The IIA responds to all relevant exposure drafts and pronouncements from The PCAOB. The IIA has two representatives on the thirty-member Standing Advisory Group (SAG) which assists the PCAOB in carrying out its standard-setting responsibilities. The SAG meets three times per year. The IIA chairman, president, and professional practices staff regularly visit and correspond with the PCAOB chairman and Chief Auditors Office. The IIA keeps the PCAOB apprised of relevant IIA guidance, research, and publications. The Association of Chartered Certified Accountants (ACCA) ACCA is a global professional accountancy body with 400,000 students and members in 170 countries. The ACCA offers qualifications to people around the world who seek a career in accountancy, finance and management. Since the adoption of The IIA's global advocacy strategy, The IIA and ACCA have signed a memorandum of understanding citing areas of common interest including academic relations, ethics for professionals, and research. ACCA recognizes The IIA's Professional Practices Framework (PPF) as authoritative guidance for internal auditors and strongly advises its members performing internal audit activities to apply the International Standards for the Professional Practice of Internal Auditing. Where appropriate, The ACCA encourages its members to obtain further professional qualifications in internal auditing. The IIA's president and staff meet regularly with the ACCA CEO and staff. ACCA has a representative on The IIA's Professional Issues Committee. Allen Blewett, Chief Executive of ACCA, made a presentation to The IIA Board at the 2007 Midyear Meeting in Orlando, Florida. He gave an overview of the ACCA's successes, growth, aims and identified opportunities and benefits from our partnership. Allen Blewett Presentation (PPT 435 KB) Audit Committees The IIA has developed and distributed two informational brochures for audit committee members titled The Audit Committee: Purpose, Process, Professionalism (PDF), and The Audit Committee: A Holistic View of Risk (PDF). The brochures provide information on audit committee best practices and explain how internal auditors can support the audit committee and good governance. The IIA participates as a panelist in forums sponsored by the KPMG Audit Committee Institute.		Participate in our Advocacy Poll Who is reponsible for advocating internal auditing? Scroll down to the bottom of the page to give your feedback. For more information on IIA advocacy efforts, e-mail Advocacy or call +1-407-937-1100.