Leaders Link - The Institute Of Internal Auditors  


April 2013
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The Internal Audit Academic Awareness Program

The IIA commends academic institutions of higher learning and universities that promote internal audit awareness and education through their curricula. The IIA understands that it requires dedication and university resources to support internal audit education. The IIA also understands that not all universities are able to devote the same commitment to teaching internal auditing. However, any commitment to building awareness of internal auditing, regardless of magnitude, can make a huge difference to a student searching for a career.

As a result, The IIA’s Academic Relations Department now offers an Awareness Program to recognize the efforts made by universities to provide students with internal audit education and knowledge about the profession and its career paths.

Here is a description of suggested university curricula accepted by The IIA Internal Audit Academic Awareness Program:

  • Awareness Building – acknowledges universities teaching internal auditing within an established (external) audit course or other course compatible with internal auditing such as ethics, governance, business, management, and more. Students are introduced to the concepts of internal auditing as well as a discussion of the similarities and differences between the internal and external audit disciplines. A minimum of one classroom hour and a minimum of one to two exam questions on the topic of internal auditing are required.
  • Introduction to the Profession – acknowledges universities teaching internal auditing as a standalone internal audit course such as Principles of Internal Auditing or Operational Auditing. This course provides students with an introduction to the profession and key activities of an entry level internal auditor.
  • Internal Audit Diploma – acknowledges the importance of a non-degree learning environment such as a certificate or diploma program in internal auditing and is considered a post-baccalaureate program. Many individuals who have received their baccalaureate/bachelor degree in Accounting or other discipline may now work in the field of internal auditing. However, they may wish to learn more about internal auditing without enrolling in a master’s or post-graduate degree program. They may prefer to study internal auditing through a university setting in the form of a diploma or certificate program. This type of certificate or diploma program is generally three to four courses in the specialized topic. The following is a list of courses that may be considered for a certificate/diploma program: 
    • Principles of Internal Auditing
    • Fraud Identification and Investigation Principles
    • IT Auditing
    • Advanced Auditing
    • Audit Data Analytics

Benefits of Participating in The IIA’s Internal Audit Academic Awareness Program

  • Universities utilizing in IIA’s Global Model Internal Audit Curriculum have access to various materials for use in the classroom.
  • Enhanced opportunities to network with other educators teaching internal auditing to share ideas and materials.
  • Employers hiring internal auditors will be turning to The IIA’s list of participating universities with the IAEP programs for their organization’s new talent.
  • Guest speakers may be provided upon request.

Encourage the universities in your area to apply for the Internal Audit Academic Awareness Program if they qualify. For more information about the program or to apply, visit the Academic Relations Toolkit and Materials.