1. The Institute and the Profession: 1 Personalize your title and presenter here. The Institute and the Profession The Institute and the Profession: 1

2. The Institute and the Profession: 2 1941: New York, United States 1944: Toronto, Canada 1948: London, England History

3. The Institute and the Profession: 3 Our Motto Progress Through Sharing

4. The Institute and the Profession: 4 Objectives Global Organization Recognized Authority Acknowledged Leader Principal Educator

5. The Institute and the Profession: 5 Premier Source More than: 85,000 Members 120 Countries 230 Affiliates

6. The Institute and the Profession: 6 Training Certifications Benchmarking Guidance Technology Educational Products Research Foundation Services, Programs, & Products

7. The Institute and the Profession: 7 Internal Auditing Independent Objective Assurance & Consulting Activity Adds Value Helps Meet Objectives Professional Practices

8. The Institute and the Profession: 8 Code of Ethics Standards Practice Advisories (PAs) Development and Practice Aids Professional Practices Framework

9. The Institute and the Profession: 9 Professionalism Technology Global Voice Process Strategic Directives

10. The Institute and the Profession: 10 Evaluate Risk Confirm Information Analyze Operations Review Compliance Recommend Controls Assure Safeguards IA - Roles and Responsibilities

11. The Institute and the Profession: 11 The internal auditor should report directly to the Audit Committee on a functional basis and to the CEO on administrative matters. IA – Reporting Relationships

12. The Institute and the Profession: 12 Corporate Governance The Four Cornerstones Audit Committee of the Board Executive Management Internal Auditors External Auditors

13. The Institute and the Profession: 13

14. The Institute and the Profession: 14 Audit Committee Primary Responsibilities Financial Reporting Corporate Governance Corporate Control

15. The Institute and the Profession: 15 Internal Control Components Control Environment Risk Assessment Control Activities Information & Communication Monitoring

16. The Institute and the Profession: 16 Risk Management Identify Assess Rank Communicate Anticipate Mitigate Risks

17. The Institute and the Profession: 17 Enterprise Risk Management Strategic Risk Operational Risk Financial Risk Hazard Risk

18. The Institute and the Profession: 18 COSO’s ERM Framework

19. The Institute and the Profession: 19 The Institute and the Profession For more information: Visit www.theiia.orgwww.theiia.org Call +1-407-937-1111 E-mail custserv@theiia.org