The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson, IIA Aust. Bangkok, Thailand September 2006

[2] IIA Vision The IIA will be the global voice of the internal audit profession: advocating its value, promoting best practices, and providing exceptional service to its members

[3] IIA Mission Statement The mission of The Institute of Internal Auditors is to provide dynamic leadership for the global profession of internal auditing IIA Affiliates in more than 100 countries, more than 130,000 members worldwide.

[4] Professional Practices Framework The PPF compendium of guidance is your practice “baseline.” It includes: –Definition –Code of Ethics –Standards –Practice Advisories –Development and Practice Aids

[5] Guidance Take Away Use the Web site, as your most up-to-date source of professional guidance

[6] External Quality Assessment External assessment required every five years First assessment must be completed by January 1, 2007, or five years from the start of a new internal audit activity Approaches: –Full-blown independent assessment –Self-assessment with independent validation

CIA Program First exam administered in US in August 1974 to 654 candidates Exam now offered worldwide at more than 250 sites in more than 80 countries (most Asian Countries) — the only globally recognized certification for internal auditors Evolving into “baseline” professional requirement—about 60,000 CIAs globally and 15,000 in Asia [7]

CIA Program Statistics (Est.) Exam Sites Candidates26,15229,24030,63438,05043,000 Exam Parts 58,94064,806 63,03779,44590,000 New CIAs 4,9625,094 5,1556,2846,700

IIA Specialty Certifications Certification in Control Self-Assessment Certified Government Auditing Professional Certified Financial Services Auditor [9]

[10] International Conference “Get Into the Flow” Amsterdam, The Netherlands July 8-11, 2007 A truly exceptional program…details available from home page of IIA Web site