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Former IIA Global Chair J. Michael Peppers Named New IIA Representative to COSO Board

NewsRelease The IIA Jul 26, 2023

LAKE MARY, Fla., July 26, 2023 --- The Institute of Internal Auditors (IIA) – the internal audit profession's leader in standards, certifications, education, research, and technical guidance worldwide – today announced that it has appointed former Global Board Chair J. Michael Peppers as its new representative to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Board of Directors.

Peppers, CIA, CPA, QIAL CRMA, has over three decades of experience in the profession and currently serves as the Chief Audit Executive for The University of Texas System. He served as the Chair of The IIA’s Global Board in 2017, where his platform focused on the importance of service to the profession. He is also the Immediate Past Chair of the International Internal Audit Standards Board (IIASB). He has been recognized as a Distinguished Faculty Member in The IIA’s volunteer faculty program and, in 2019, was inducted into The IIA’s American Hall of Distinguished Audit Practitioners.

“I’m pleased to appoint Mike as The IIA’s representative to the COSO Board and am confident that his commitment to service and professional excellence will serve him – and our profession – well in this role,” said IIA President and CEO Anthony Pugliese, CIA, CPA, CGMA, CITP. “Over the last few years, Mike and I have worked closely on a historic project to evolve our profession’s global standards. This experience, along with his deep technical knowledge, track record of service, and understanding of how to move the profession forward will help COSO continue to advance their mission in the coming years.”

J. Michael Peppers

“I’m both humbled and honored by the opportunity to represent our great profession and contribute to COSO’s important work,” said Peppers. “I’m excited to be joining the Board during such an important period of transformation. Today, businesses face more risks, and more complicated risks, than ever before. This makes COSO’s mission to enhance internal control, risk management, and governance more important than ever. I look forward to working with this tremendous organization and its volunteer leaders.”

Peppers replaces another former IIA Global Board Chair, Patricia K. Miller, who served as The IIA’s COSO representative for the last three years.

“I want to thank Patty for her years of service to both The IIA and COSO,” said Pugliese. “She has been a tremendous advocate for internal auditors and a valuable member of COSO’s volunteer leadership team. Over the last three years, her expertise and passion have been instrumental in supporting COSO’s mission and the committee’s success.”


About The Institute of Internal Auditors 

The Institute of Internal Auditors (IIA) is an international professional association that serves more than 235,000 global members and has awarded more than 190,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession's leader in standards, certifications, education, research, and technical guidance. For more information, visit  

About COSO

Originally formed in 1985, COSO is a voluntary private sector organization dedicated to helping organizations improve performance by developing thought leadership that enhances internal control, risk management, governance and fraud deterrence. COSO is jointly sponsored by the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), Financial Executives International (FEI), the Institute of Management Accountants (IMA), and The Institute of Internal Auditors (IIA). For more information, visit


James Schiavone 




The Institute of Internal Auditors