2013-2014
North American
CHAPTER MANUAL
Revised July 2013
This manual is intended as a reference tool for chapter leaders
in the United States, Canada, the Caribbean, Bermuda and Guyana.
This document is available on the Chapter Leader Resources Web pages of The
Institute of Internal Auditor’s (IIA) Website.
IIA Global Headquarters
247 Maitland Avenue
Altamonte Springs, Florida 32701-4201
USA
The IIA’s Website: www.theiia.org
TABLE OF CONTENTS
I. INTRODUCTION ......................................................................................................... 3
II.
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THE IIA GLOBAL - OVERVIEW ................................................................................ 3
MISSION ................................................................................................................................................. 3
GOALS AND OBJECTIVES .................................................................................................................... 3
CHAPTER STRUCTURE ....................................................................................................................... 4
CHAPTER RELATIONS COMMITTEE (CRC) ........................................................................................ 4
IIA HEADQUARTERS (HQ) .................................................................................................................... 5
III.
ETHICAL GUIDANCE AND EXPECTATIONS ...................................................... 5
IV.
CHAPTER AUTHORITY AND ORGANIZATION ................................................... 5
 CHAPTER AUTHORITY ......................................................................................................................... 5
 CHAPTER ORGANIZATION .................................................................................................................. 5
 VOLUNTEERS – A COMMITMENT TO SERVICE ................................................................................. 6
V.
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CHAPTER OFFICER DESCRIPTIONS AND RESPONSIBLITIES ........................... 6
CHAPTER OFFICERS ........................................................................................................................... 6
CHAPTER BOARD OF GOVERNORS ................................................................................................... 7
CHAPTER COMMITTEES ...................................................................................................................... 8
STANDING COMMITTEES .................................................................................................................... 8
RESPONSIBILITIES COMMON TO ALL CHAPTER COMMITTEES ..................................................... 9
OPTIMIZING LIMITED RESOURCES .................................................................................................. 10
CHAPTER MEMBERSHIP ADMINISTRATION .............................................................. 11
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MEMBER PROFILE .............................................................................................................................. 11
TRANSFER OF MEMBERSHIP ........................................................................................................... 11
MEMBERSHIP MANAGEMENT TOOL (MMT)..................................................................................... 11
HOW TO ACCESS CHAPTER MEMBER DATA................................................................................................. 11
CODING CHAPTER OFFICERS .................................................................................................................... 11
VI.
CHAPTER WEBSITE ADMINISTRATION ........................................................... 12
VII.
CHAPTER SUPPORT .......................................................................................... 12
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LEADERSHIP AND MENTORING SUPPORT ..................................................................................... 12
CHAPTER LEADER TRAINING ........................................................................................................... 14
CHAPTER LEADER TRAINING W EBINARS ................................................................................................... 14
BRANDING POLICIES AND GUIDELINES .......................................................................................... 14
NEW CHAPTER FORMATION ............................................................................................................. 14
CLOSING A CHAPTER ........................................................................................................................ 14
VIII.
CHAPTER EVENTS ............................................................................................. 15
 TYPES OF EVENTS ............................................................................................................................. 15
SCHEDULING AND APPROVAL GUIDELINES FOR IIA AND CHAPTER EVENTS .... 17
IX.
EVENT CONSIDERATIONS ................................................................................ 19
 MEMBERS SURVEY ............................................................................................................................ 19
 SURVEY TOOLS .................................................................................................................................... 19
 MATERIALS ......................................................................................................................................... 19
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CHAPTER EVENT PRICING ................................................................................................................ 19
CREDIT CARD PROCESSING / DATA SECURITY ............................................................................. 20
SOURCES FOR SPEAKERS ............................................................................................................... 20
COMPLIANCE FOR AMERICANS WITH DISABILITIES (ADA) ........................................................... 21
X.
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CONTINUING PROFESSIONAL EDUCATION (CPE) ............................................ 21
CPE CREDIT FOR IIA CERTIFICATIONS ........................................................................................... 21
CERTIFICATE DISTRIBUTION ............................................................................................................ 21
NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) .............................. 21
CPE LETTER OR CERTIFICATE TEMPLATE ..................................................................................... 22
IIA CPE CREDIT FOR CHAPTER EVENTS ......................................................................................... 22
CPE FOR VIEWING AN IIA WEBINAR AT CHAPTER MEETINGS ..................................................... 22
XI.
REPORTING REQUIREMENTS .......................................................................... 22
 CHAPTER ACHEIVEMENT PROGRAM ......................................................................................................... 24
 CALL FOR VOLUNTEERS AT THE CHAPTER LEVEL ....................................................................... 24
XII.
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ADMINISTERING CHAPTER FINANCES ............................................................................................ 24
INTERNAL CONTROLS AND OVERSIGHT ...................................................................................................... 24
INDEPENDENT REVIEW OF ANNUAL REPORT OF CHAPTER REVENUE AND EXPENSES......... 25
CHAPTER ALLOTMENT ...................................................................................................................... 25
MANAGING CHAPTER CASH BALANCES ......................................................................................... 26
GENERAL OPERATING ACCOUNT GUIDELINES ............................................................................. 27
XIII.
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CHAPTER FINANCIAL ADMINISTRATION ........................................................ 24
CHAPTER LEGAL ISSUES ................................................................................. 28
PRIVACY POLICY INFORMATION FOR CHAPTER ......................................................................................... 28
CHAPTER INSURANCE ...................................................................................................................... 28
CHAPTER INCORPORATION ............................................................................................................. 28
TAX EXEMPT STATUS ........................................................................................................................ 29
FILING IRS FEDERAL INCOME TAX RETURNS (US ONLY) ............................................................. 29
TAX ISSUES IN CANADA .................................................................................................................... 30
TAX ISSUES IN THE CARIBBEAN, BERMUDA, AND GUYANA ......................................................... 31
XIV.
RECORD RETENTION ........................................................................................ 31
XV.
CHAPTER AWARDS ........................................................................................... 33
XVI.
INTERNATIONAL COMMITTEES ....................................................................... 33
 NOMINATION PROCESS .................................................................................................................... 33
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I.
INTRODUCTION
This chapter manual is an important tool for chapter officers and serves as a resource for the operation of
an IIA Chapter in the United States, Canada, the Caribbean, including Bermuda and Guyana. The manual
describes chapter-related functions and activities. Chapter leaders may choose to combine or redefine
functions as appropriate for their chapter environment.
The manual is furnished to each Chapter's representative(s) in hard copy at the annual Leadership
Academy. This manual can also be obtained from The IIA’s Website at www.theiia.org under the Leaders
Resources Web pages.
It is the duty of the Chapter President to copy and pass on sections of this manual which pertain to specific
chapter officers or committees or to refer them to The IIA’s Website.
This manual along with the Bylaws of The Institute, and the various materials available from The IIA form
the primary resources for you in directing the operation of your Chapter.
II.
THE IIA GLOBAL - OVERVIEW
MISSION
Article II of the Bylaws - approved by the Board of Directors, July 2005.
The mission of The Institute of Internal Auditors (The IIA) is to provide dynamic leadership for the global
profession of internal auditing. Activities in support of this mission will include but will not be limited to:
1. Advocating and promoting the value that internal audit professionals add to their organizations.
2. Providing comprehensive professional educational and development opportunities, standards and other
professional practice guidance, and certification programs.
3. Researching, disseminating, and promoting to practitioners and stakeholders knowledge concerning
internal auditing and its appropriate role in control, risk management, and governance.
4. Educating practitioners and other relevant audiences on best practices in internal auditing.
5. Bringing together internal auditors from all countries to share information and experiences.
GOALS AND OBJECTIVES
As revised by the Board of Directors, December, 2007
1) Goals - The primary goals of The Institute are:
a) To serve its members in fulfilling their professional responsibilities.
b) To serve the profession of internal auditing.
2) Objectives - The primary objectives of The Institute are to be:
a) The recognized authority on internal auditing by:
i) Establishing and maintaining the International Standards for the Professional Practice of
Internal Auditing.
ii) Establishing and maintaining the standards for evaluating the quality of internal audit
organizations.
iii) Researching, disseminating, and promoting knowledge and information about internal auditing,
internal controls, and related subjects.
iv) Maintaining global certification programs for internal auditors.
b) The acknowledged leader of the internal auditing profession by:
i) Identifying and addressing emerging issues which might impact members or the profession.
ii) Establishing and communicating the position of The Institute on issues of importance to the
members, the profession, and The Institute.
iii) Promoting the professional practice of internal auditing to members and nonmember
constituencies (e.g., management, audit committees, and governments).
iv) Maintaining effective relationships with other professional organizations.
c) The principal educator of internal auditors by:
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i)
Providing high-quality, affordable professional development programs which address the
current and emerging needs of the members and the profession.
ii) Assisting affiliated organizations in providing effective professional development programs.
iii) Creating and distributing educational materials in various media for the continuing education of
our members and the profession.
iv) Encouraging and assisting colleges and universities in the development of internal audit
curricula.
d) A professional organization by:
i) Maintaining a current long-range plan focused on the goals and objectives of The Institute.
ii) Maintaining an effective organization structure including:
(1) Staff and volunteer groups, and
(2) A succession planning system.
iii) Ensuring responsiveness to member and nonmember constituencies through effective
communication systems.
iv) Maintaining a financial strategy to ensure the financial viability of the organization.
RESOURCE:
North American Strategic Plan
CHAPTER STRUCTURE
The IIA is an international professional association with over 175,000 members in more than 190 countries
around the world. This includes 159 chapters in North America: 137 in the United States, 12 in Canada, 9
in the Caribbean, 1 in Bermuda and 1 in Guyana.
IIA chapters operate under the governance of the Chapter Relations Committee (CRC), which is a
committee of the North American Board. Chapters are assigned to a district within a designated region.
There are three to seven chapters in each district that report to a District Representative (DR), who mentor
chapter leaders and supports and promotes chapter programs and activities. District Advisors (DA) oversee
two to four districts and provide DRs in their Region further mentoring to provide quality services to
members. DRs and DAs, who are members of CRC, are the chapter leaders’ voice to the North American
Board.
CHAPTER RELATIONS COMMITTEE (CRC)
The North American Nominating Committee selects a slate of candidates for the District Representative
(DR) positions in the fall of each year. Since these positions work closely with North American chapters,
special consideration is given to nominations for DRs that come from within the appropriate district. The
North American chapter members vote to approve the final slate of candidates at the annual meeting of the
North American membership, which is generally held at the Annual Leadership Academy in April.
Nominees for District Advisor (DA) should be submitted to the North American Board for appointment in the
fall of each year. Special consideration is given to nominations for DAs that come from within the
appropriate region. Election/Appointment schedules vary slightly from year to year. IIA members interested
in volunteering should refer to the Call for Volunteers information.
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There is only limited dedicated funding for the CRC positions. As these positions directly serve the
chapters, the IIA encourages all chapters to contribute, as they are able, to funding the basic expenses of
these volunteer leaders.
IIA HEADQUARTERS (HQ)
The IIA has a permanent professional staff at IIA Global Headquarters (HQ) in Altamonte Springs (Orlando)
Florida, USA to provide a variety of services designed to serve the professional needs of internal auditors
globally. Tel no.: 407/937-1100, Fax no.: 407/937-1101, Email: ChapterRelations@theiia.org.
III.
ETHICAL GUIDANCE AND EXPECTATIONS
A hallmark of the profession of internal auditing is the commitment to The IIA Code of Ethics which governs
our actions as IIA members and chapter officers. It is critical that we all work to protect the integrity and
reputation of the profession and report any conduct that may be in violation of the Code. As your first point
of contact, chapter leaders are encouraged to contact their District Advisor and District Representative
about any potential ethic violations. If additional guidance is needed or if a violation needs to be reported,
IIA members and chapters leaders should contact The IIA Staff Liaison who represents the Global Ethics
Committee at Ethics@theiia.org.
RESOURCES:
Code of Ethics Guidance Document
IV. CHAPTER AUTHORITY AND ORGANIZATION
CHAPTER AUTHORITY
A chapter is empowered to perform any and all acts that are defined in the Bylaws, and should do nothing
that is inconsistent with the provisions and the intent and purposes of The IIA, as expressed in the Bylaws,
pronouncements, and minutes of The IIA’s meetings and the meetings of the Board of Directors.
All chapter leaders should receive a copy of the chapter bylaws when they are elected. While the bylaws of
the chapter are left to the discretion of the chapter itself, they must be consistent with the provisions and
the intent and purposes of The IIA’s Bylaws. Chapters should review their Chapter Bylaws annually.
Chapters are approved for formation by the North American Board. Any significant change in a chapter’s
makeup (e.g., geographical area covered*, name change, regional and district affiliation) must be submitted
to the North American Board for approval. The North American Board reserves to itself the power to
disapprove, annul, or cancel any actions of a chapter that are inconsistent with such expressed purposes.
*Note: the geographical “area” of a chapter in the United States is defined throughout this manual by the
range within a zip code matrix managed by IIA Headquarters. IIA members may choose to be affiliated with
a chapter outside of this range.
CHAPTER ORGANIZATION
To be a viable organization capable of providing service to its members, a chapter must have at least a
president, a secretary, a treasurer and some form of program and membership function. See Optimizing
Limited Resources on page ten.
Chapter functions are defined in terms of committees, but may also be performed informally by a volunteer
or in some cases not at all. Chapter functions may be combined under one committee or redefined based
on individual chapter circumstances, except for standing committee functions, which may not be combined.
The decision to combine or redefine functions rests with the individual chapter.
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RESOURCE:
Model Charter for Chapter Board
Sample Chapter Bylaws
VOLUNTEERS – A COMMITMENT TO SERVICE
Volunteers are The Institute’s, and the Chapter’s greatest assets. They serve at the local, district, regional
or international levels to provide guidance and long-range direction, to provide a sounding board for
initiatives, and to provide the needed resources to carry out the Chapter and The Institute’s activities and
directives. Yes, finding willing volunteers is one of the most frustrating issues facing IIA Chapter leaders.
There are several keys to getting members involved:
 Be sure they understand what will be expected of them.
 Start out by assigning small tasks – to man registration, to introduce a speaker, to participate on a
committee, to greet fellow members at an event.
 Be sure to pick the right volunteer for the right job.
 Don’t be afraid to ask someone to help.
 Ask for volunteers in your annual Chapter survey.
 Acknowledge volunteer contributions. Send a letter to a member’s employer, present a certificate of
achievement, or list volunteers in your newsletter or on your website.
 Ask, ask, ask, ask, ask………………ask!
Resources:
Get Involved Brochure
Volunteer Success
What does it Take to be a Leader?
Volunteering Beyond the Chapter Level
V.
CHAPTER OFFICER DESCRIPTIONS AND RESPONSIBLITIES
The Chapter’s Board of Governors has the overall responsibility for administration of the chapter, for
following the bylaws, and for ensuring its financial health and existence of fiscal controls. Chapter officers
handle the day-to-day actions necessary to run the chapter.
The following positions represent a typical minimum chapter structure. Leaders in these positions may be
elected for successive terms of one or two years. Those elected to and holding these positions should be
active chapter members with the time, commitment and skills necessary to carry out their respective duties,
attend required meetings and serve the members. The duties and responsibilities shall include, but not
necessarily be limited to:
CHAPTER OFFICERS
PRESIDENT
1. Serve as the main point of contact between the chapter and the District Representative (DR).
2. Serve as the main point of contact between the chapter and IIA Headquarters (HQ).
3. Preside at all meetings of the chapter, the board of governors, and the nominating committee.
4. Enforce the Bylaws of both The IIA and the chapter.
5. Review the Chapter’s Bylaws annually.
6. Appoint all chapter committee chairpersons and committee members, except as limited by the Chapter
Bylaws.
7. Establish chapter goals based on input from other officers and committee chairpersons.
8. Identify and implement services for chapter members to serve the needs of the membership.
9. Ensure a succession plan by identifying future leaders for local and international positions.
10. Chair a transitional meeting at the end of the chapter year to transition outgoing and incoming officers.
11. Ensure a sound financial plan for chapter funds with the approval of the board or as authorized by the
Chapter Bylaws.
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12. Review the pre-recorded Chapter President Training Webinar
13. Enforce the review of Chapter Leader Webinars by all chapter officers, if applicable.
VICE PRESIDENT (PRESIDENT-ELECT)
1. Perform the duties of the president in the absence or disability of the president.
2. Manage the activities of committees reporting to the vice president.
3. Advise and assist the president in staffing chapter committees.
4. Assume primary responsibility for education programs, including coordination of chapter events such
as meetings, seminars and conferences.
5. Perform other duties as assigned by the president.
6. Review the pre-recorded Chapter President Training Webinar.
Note: Large chapters may have more than one vice president.
SECRETARY
1. Prepare, publish, and maintain all minutes of meetings of the board of governors and the chapter.
2. Maintain chapter membership records.
3. Coordinate publication and mailing lists for meeting notices, newsletters, and directory.
4. Establish communication flow concerning chapter member issues among all committees.
5. Notify members of all chapter events.
6. Perform as corresponding secretary for the chapter.
TREASURER
1. Maintain chapter financial records and receive/disburse chapter funds as authorized by the board of
governors.
2. Implement and maintain internal controls as described in the Treasurers Manual.
3. The Treasurers Manual is furnished to each Chapter's Treasurer in hard copy at the annual Leadership
Academy.
4. Prepare a preliminary budget based on input from committees for approval by the board of governors.
5. Prepare monthly financial reports with comparative budget figures for presentation to the board of
governors.
6. Make financial records available to the chapter auditor and submit independently reviewed financial
reports to IIA Headquarters (HQ) as required.
7. Ensure a sound financial plan for chapter funds with the approval of the board or as authorized by the
Chapter Bylaws
8. File required financial documents with the appropriate legal entities or taxing authorities, such as the
United States Internal Revenue Service.
9. Deposit funds received from monthly meetings, generally within one business day of the meeting.
10. Review the pre-recorded Chapter Treasurer Training Webinar
CHAPTER BOARD OF GOVERNORS
OBJECTIVES
Chapter officers and the board of governors together constitute the governing body of the chapter. In
addition to the collective chapter responsibilities, it is recommended that each member of the board of
governors be given an individual responsibility, such as chairing a major committee or having responsibility
for one or more specific committees.
Annual goals for chapter committees should be documented and reviewed with the board of governors
preferably before the first regular chapter meeting of the year.
The board of governors should hold regular meetings (monthly, bimonthly, or quarterly) to review the
progress reports from each officer and committee. These meetings are often held before or after a chapter
meeting/event.
STRUCTURE
Chapter board of governors may include:
1. Chapter officers: president, vice president(s), secretary, treasurer, and;
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2. One governor for each ten members, limited to a total of not more than twelve governors, or as
designated by the Chapter Bylaws, and;
a. The governors may be elected for a period of three years, one third retiring each year.
b. One third of such governors elected in the first year should be elected to serve for one year,
and one third elected to serve for two years. The objective is to stagger the terms so all
governors are not replaced at the same time.
3. Two most recent past chapter presidents, who do not hold other offices in the chapter.
RESPONSIBILITIES
1. All officers and governors should familiarize themselves with the Chapter Bylaws and recent board
minutes, including committee reports.
2. Board members should attend every board meeting to recommend actions that are considered to be in
the best interest of the chapter.
a. Board members unable to attend a meeting should inform the president of their views and
suggestions on the material received or on material they wish to have presented.
3. Board members should discuss issues with the chapter membership whenever possible and make the
views of constituents known to the board.
4. Review the Board of Governors Orientation Packet which contains the Board of Governors objectives,
structure, and responsibilities checklist.
5. The Board is responsible for the overall administration and health of the Chapter and ensuring the
Chapter follows its Bylaws.
6. Actively participate in annually evaluating Chapter operations using the Chapter Maturity Model and
approving final results.
7. The Board has ultimate fiduciary duty for protecting chapter assets (including monitoring for Red Flags)
and ensuring good internal controls are in place (see also Section XII – Chapter Financial
Administration).
RESOURCES:
Recommendations for Successful Board Meetings
Sample Board of Governors’ Meeting Agenda
Board of Governors Orientation Packet
CHAPTER COMMITTEES
The IIA recognizes that not all chapters will have the resources to form every committee presented in this
manual. Since the manual serves chapters of varying size and scope, we recognize that no single outline
will serve all purposes. This is intended to be a reference for functions and scope of activities. Chapters
that wish to reorganize, enlarge, or reduce the scope of particular committees are encouraged to do so.
The decision to combine or redefine functions rests with the individual chapter.
Each committee outline follows this basic format:
1. Objectives
2. Structure
3. Responsibilities
To highlight some common features and responsibilities inherent in every committee, and to avoid
repetition, the manual spells out the responsibilities common to all chapter committees and committee
accountability. Each committee chair and committee member should be given a copy of the appropriate
committee outline.
STANDING COMMITTEES
The IIA recommends that each chapter establish the following standing committees (as included in the
Sample Chapter Bylaws):
1. An Audit Committee of one member, who is not an officer or governor.
2. A Nominating Committee, consisting of the president and at least two other members functioning /
operating as designed by the Chapter Bylaws.
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a. If the Chapter Bylaws do not specify the composition of the committee, chapters may consider
including the president and non-board members appointed by the board of governors.
b. Other than the president, this committee should contain a majority of members who are not
represented on the board of governors.
c. Encourage the nominating committee to select as officers and board members only those
people who have the ability and willingness to contribute.
3. An Advocacy Committee, consisting of a Chairperson and one or more members. This Committee
initiates and oversees the promotion of the internal auditing profession by being recognized by
regulators and legislators as a credible, objective voice for the internal audit profession and increasing
awareness and perceived value to management and boards.
The board of governors may institute any procedures that it deems necessary to appoint other committees
to carry on chapter activities. Such committees should be consistent in their purpose with IIA objectives as
set forth in the Bylaws and pronouncement of the Board of Directors.
RESPONSIBILITIES COMMON TO ALL CHAPTER COMMITTEES
Each committee has the responsibility to recognize the following in its planning and actions:
1. The chapter's primary function is to serve its members in fulfilling their professional responsibilities and
to serve the profession of internal auditing.
2. The committee chairperson has the responsibility to attend all board of governors' meetings and
present written reports on their committee's activities. If they cannot attend, written reports should be
furnished to the secretary in advance of the meeting.
3. There are benefits of sharing committee and chapter best practices and products with other chapters
and the respective international committees of The IIA.
4. There is a responsibility for measuring the committee's progress toward the established objectives.
In addition, committees should recognize the need to:
5. Test all committee planning and actions by the standard: "Does this contribute to optimal chapter
growth and service to members?"
6. Prioritize the objectives of the chapter given the resources available.
7. Ensure each committee consists of sufficient members to assure that the objectives and responsibilities
of the committee are met.
8. Select and evaluate committee member abilities for further chapter and IIA service.
9. Ensure committee chairpersons and members view their functional responsibilities in a creative
manner.
10. Bring to the attention of the officers and the board of governors those problems and opportunities that
don’t fall within the committee's functional area.
11. Keep other committees informed of the committee's activities and plans.
12. Work closely with other chapter committees to ensure the activities are coordinated.
13. Recognize committee targets and procedural guidelines.
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OPTIMIZING LIMITED RESOURCES
Following are examples of suggested committee/function mergers that may help to optimize limited
committee members while maximizing coverage required for serving the membership and the profession.
Chapters will determine the number and size of committees based on their individual needs. For
committee descriptions, click on links below.
Audit*
Communication
Editorial
Newsletter
Publicity & PR
Website
Social Media
Finance and
Administration
Budget and Finance
Membership
Services
Attendance
Chapter
Achievement
Program
Chapter Secretary
Chapter Treasurer
Awards
Advocacy
History
Strategic Planning
Employment
Government
Relations
Hospitality
Nominating*
Professional
Development
Academic
Relations
Advanced
Technology
Advocacy
Certification
Meeting
Arrangements
Program
Research
Seminars
Speakers Bureau
Standards
*The Audit, Advocacy, and Nominating Committees are standing committees and should be independently
chaired.
RESOURCES:
Committee Accountability
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CHAPTER MEMBERSHIP ADMINISTRATION
MEMBER PROFILE
It is the responsibility of each member to keep his or her member profile information* updated. Chapter
leaders should periodically encourage members to update their profile to ensure chapter member download
information is current. From The IIA Web site there are multiple places where members can access their
member profile; updates are automatic and in real time. Note: to change a member name, organization
name and/or chapter affiliation, a member must contact IIA Headquarters by email at
CustomerRelations@theiia.org or telephone at 407-937-1111.
*IIA Member data provided to Chapter’s is based on the most current information available.
TRANSFER OF MEMBERSHIP
IIA chapter members who wish to transfer their membership to another chapter should contact IIA
Headquarters by email at CustomerRelations@theiia.org or telephone at 407-937-1111. North American
chapter members who relocate to a country other than the United States, Canada, the Caribbean, including
Guyana and Bermuda, should contact the individual Institute within that country to transfer their
membership. Click here for IIA Institute locations.
MEMBERSHIP MANAGEMENT TOOL (MMT)
The Membership Management Tool (MMT)* is a stand-alone application using Microsoft Access (it is not
Web-based) and is available only to authorized Chapter MMT Administrators. Users need not have working
knowledge or use of Microsoft Access screens or features to use this application. The program allows the
Chapter (MMT) Administrator to pull membership reports and perform event management functions, such
as produce name badges, run attendance rosters, process CPE certificates, and run other miscellaneous
reports.
*NOTE: The MMT software (available on CD only) provides the chapter administrator with an option for
managing member data. A CD will be sent to chapter administrators who request it through a signed Letter
of Agreement. The MMT software is not needed to download and manage chapter member data. Other
management tool options include Microsoft Excel, cVent, etc.
HOW TO ACCESS CHAPTER MEMBER DATA
The Chapter (MMT) Administrator is responsible for managing the Chapter Member data. Downloading the
data can be done from the membership management section of The IIA’s website. The chapter member
data download file contains real-time information on the chapter members as of the date the report is run.
CODING CHAPTER OFFICERS
The Chapter (MMT Administrator is responsible for coding all Chapter Officers, with the exception of
themselves, the Chapter (MMT) Administrator and the Chapter Website Administrator must submit a signed
Letter of Agreement and get approval of the chapter president.
CHAPTER CERTIFICATION REPORTS
The Chapter (MMT) Administrator is responsible for downloading chapter certification reports which are
posted to the Website on the first Friday of each month. Download the user manual for details on how-to
access the four reports:
 Candidate Demographic Data – Provides a list of all individuals that have identified with your
chapter, members and non-members.
 Exam Status Report – This report details EXAM level status for a candidate and is meant to help
chapters to identify training and review course opportunities for exam preparation.
 Recently Certified Report (YTD and PY) – This report details candidates who have achieved a
certified status in one of the 5 certification programs within the prior year and year to date.
 Program Status Report – this report details program level status for a candidate, i.e., applied,
approved, certified, inactive, etc.
Our goal is to provide chapters with the tools needed to be involved in the certification process and to more
effectively market the certification programs to chapter members. Visit the Certification Toolkit for more
resources.
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RESOURCES:
Membership Management Web Page
Direct Links: Letter of Agreement
Download How-To Instructions
MMT Manual
VI. CHAPTER WEBSITE ADMINISTRATION
The Chapter Website Administrator is responsible for managing the chapter website. This Chapter Website
Administrator Agreement requires the signature of both the Chapter Website Administrator and the Chapter
President serving during the tern noted on the Letter of Agreement and must be submitted annually to
ChapterRelations@theiia.org.
RESOURCES:
Website Management Webpage
Direct Links: Letter of Agreement
Chapter Website Admin User Manual
VII. CHAPTER SUPPORT
LEADERSHIP AND MENTORING SUPPORT
The IIA Chapter Relations structure provides chapter leader mentoring and support through volunteer
district advisors and district representatives, as well as the IIA Headquarters (HQ) Chapter Relations staff.
The Chapter Relations staff at IIA HQ is committed to providing the tools and resources to assist chapter
leaders with performing their roles. Chapter Relations responsibilities include:

Serving as liaisons to the Chapter Relations Committee (CRC)
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Developing and updating chapter leader tools and resources
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Maintaining The IIA’s Leaders Resource Web pages
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Publishing the quarterly Leaderslink newsletter
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Hosting the annual Leadership Academy
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Assisting with annual District Workshops

Consolidating/tracking reporting requirements including CAP report records/awards

Identifying and coding chapter (MMT) administrators and chapter website administrators.
Chapter leaders are encouraged to use the following to learn about chapter functions and get answers to
the most common questions on operating a chapter:
Here are links to tools that will be helpful in your role - all are available from the Chapter Leader Resources
Web pages:


LeadersLink Newsletter: A quarterly e-publication with news and information relevant to Chapter
Leaders.
Chapter Leader Webinar Training: Pre-recorded, high-level overviews of individual Chapter Leader
roles and topic-specific learning and networking.
12

Chapter Leader Resources Web pages: Access-restricted web pages that provide resources such
as sample presentations, order forms for IIA materials, Chapter Achievement Program (CAP)
information, reporting requirements and much, much more.
Administration
Committee Responsibilities
Financial Management
Governance Tools
Strategic Planning
Volunteer Management
Website Management
Chapter Achievement Program
(CAP)
Management
Performance Levels
Communication Tools
Branding
Brochures
Building Awareness
Presentations
Social Media
Toolkit: AuditChannel.tv
Toolkit: CAE Recruitment
Toolkit: IIA Certification
Toolkit: International
Conference
Toolkit: theiia.org Website


Events
Approval Process
Planning
Recognition Events
Speakers
Membership Management
MMT
Reporting
Calendar
Chapter Certification
Reporting
Resources by Topic
Academic Relations
Advocacy
Bookstore
Certification
CIA Learning System
Membership
On-site Training
Research Foundation
Training and News
Leadership Academy
LeadersLink
Webinars
We invite you to call upon the experience of your District Representative (DR) and District Advisor
(DA) who are also volunteers and have served as Chapter Leaders. If you don’t have the contact
information for your DR or DA or you have questions, please email your IIA Chapter Relations
Manager, a member of the chapter relations staff at IIA Headquarters (HQ) at
ChapterRelations@theiia.org.
For additional assistance (after referencing the tools above) questions can be forwarded to:
Chapter Relations E-mail Box – This email box at ChapterRelations@theiia.org is supported by the
Chapter Relations staff. Every effort is made to reply to inquiries within two business days.
Requests for copies of chapter reports (if available) will be addressed within five business days.
While general chapter leader training is provided through the annual Leadership Academy, District
Workshops, the Chapter Leader Support Web pages, and the Chapter Manual, individual support is also
available for chapter leaders who need more specific guidance. This is accomplished through distance
mentoring (phone, email) or onsite visits by the DA, DR or Chapter Relations staff.
The assigned DA and DR should regularly communicate with chapter leaders and monitor chapter activity
through periodic phone meetings and review of chapter reports and chapter Websites. Onsite chapter visits
13
by DAs/DRs are encouraged, but due to limited time and travel resources these visits may be limited to
new chapters or those that are struggling and need significant additional support.
CHAPTER LEADER TRAINING
LEADERSHIP ACADEMY
The annual Leadership Academy is hosted by the North American Membership Team and the Chapter
Relations Committee (CRC) along with the support of the North American Board. The Academy typically
takes place in April, prior to the start of the new chapter year (June 1 through May 31) in Orlando, Florida,
USA. The purpose of the Leadership Academy is to provide chapter leaders with core training, tools and
information to successfully run a chapter, including topics on leadership, motivation, volunteerism, chapter
administration, and more. Chapters are requested to send at least one chapter leader — and can register
two leaders for free. Chapters are responsible for paying registration expenses for more than two chapter
leaders in attendance. Travel, accommodations, some meal expenses, and other miscellaneous travelrelated expenses are the responsibility of the chapter.
DISTRICT WORKSHOPS
District workshops are held at the beginning of the chapter year, usually between June and August.
Workshops build on the activities of the annual Leadership Academy. The intent is to help chapters in the
district plan for the chapter year by providing a forum and assistance for:
1.
2.
3.
4.
5.
6.
Developing chapter goals, objectives, and program plans
Developing district goals and objectives
Developing networking opportunities among the chapter leaders
Sharing ideas, solutions, and successes
Communicating to chapter leaders about all IIA chapter leader tools and resources
Communicating to the IIA Headquarters (HQ) Chapter Relations staff concerns or questions
CHAPTER LEADER TRAINING WEBINARS
Pre-recorded chapter leader training webinars for specific chapter leader roles, i.e., Chapter Presidents,
Treasurer, Academic Relations Chair, etc., are available from the Leaders Resources Web pages.
BRANDING POLICIES AND GUIDELINES
CHAPTER LOGO
Each chapter of The IIA has a chapter logo, developed specifically for the chapter that adheres to IIA
branding guidelines. Please contact ChapterRelations@theiia.org to receive a copy of your chapter logo.
These should be used for all communication purposes to identify your chapter as being affiliated with The
IIA. They are appropriate for use on letterhead, Websites, and all member communications. Chapters
might also consider banners, signs, etc.
BRAND STANDARDS
The IIA Brand Standards Manual was developed to establish visual standards and ensure that we portray a
consistent brand image and message throughout all of The IIA's communications. Please refer to this
manual for additional branding information.
NEW CHAPTER FORMATION
The IIA's Chapter Formation Manual outlines the necessary steps involved in chapter formation. Contact
Chapter Relations at ChapterRelations@theiia.org for a copy. New chapter formation has specific
requirements that must be met and entails the involvement of the interested potential members, the
appropriate international committees, and the support and approval of IIA Headquarters (HQ).
CLOSING A CHAPTER
The chapter officers and/or Board cannot independently decide to close the chapter. Certain measures
must be taken to ensure there is no interest in revitalizing the chapter on the part of any of the members.
Refer to the Closing a Chapter document for more information.
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VIII. CHAPTER EVENTS
The chapter manual includes typical activities in which chapters have traditionally engaged. The types of
activities that may best serve the chapter needs are decided by chapter leaders and members. The
suggested activities within the manual provide descriptions for purposes of discussion and reference, but
are not limited to only those activities or type of events referenced.
The success of any chapter program begins with planning. As the chapter year begins June 1, the
appropriate chapter officers and the board of governors should meet over the summer and have their
preliminary annual program schedule planned by September 30th. This will allow the members to budget
appropriately and schedule their training.
TYPES OF EVENTS
CHAPTER MEETING/EVENT (1-2 CPE)
Chapter meetings are generally short business meetings prior to the chapter training event. These
meetings often include a meal (breakfast or lunch). The agenda may include a report on past chapter
events and those planned in the future, committee and officer reports, member recognition, updates from
IIA Headquarters (HQ), and anything else that needs to be brought to the members’ attention. The
presentation by the speaker, which should reflect the educational needs of the chapter, generally follows
the meeting, with discussion and questions as appropriate and as time allows.
CHAPTER STUDENT EVENT
A student event highlights career opportunities in internal auditing to students. It may be a formal
presentation or informal networking with practitioners and potential employers or recruiters and educators.
Planners should consider hosting an accounting club at a local college (Beta Alpha Psi and Delta Sigma Pi)
or a Future Business Leaders of America (FBLA) meeting at a local high school. The chapter could provide
refreshments and have members discuss and share their internal audit experience.
CHAPTER ROUNDTABLES
Roundtables should be planned in advance just like other chapter events. The overriding goal of this type
of event is participation and information exchange by the participants. Review the Roundtable Guidelines
document found on the Chapter Leader Support Web pages for more information on organizing a
roundtable.
CHAPTER ANNIVERSARY EVENT
Chapters are encouraged to celebrate special anniversaries, such as a milestone every five years or a
special event, such as a member acquiring a CIA or other specialty certification. Please consult the
Recognition Events page of the Chapter Leader Support Web Pages for documents including Chapter
Anniversary Ideas and Chapter Anniversary Dates.
CHAPTER SOCIAL (1-2 CPE)
A social event is usually a casual affair with the focus on networking, member appreciation, and outreach to
non-members.
CHAPTER SEMINAR (6+ CPE)
(See SCHEDULING AND APPROVAL GUIDELINES FOR IIA AND CHAPTER EVENTS)
Seminars are educational programs lasting ½ day to one or more days and should reflect the educational
needs of the chapter. Chapters often generate programming ideas by surveying their members annually.
Please consult the Chapter Leader Resources Web Pages Event Planning section for event resources
including ordering banners, conducting surveys and ideas to promote your event.
CO-HOSTING A CHAPTER SEMINAR
Chapters can consider co-hosting events with other chapters in close geographic proximity or with local cha
pters of other organizations with similar interests such as Information Systems Audit and Control
15
Association (ISACA) or the Association of Certified Fraud Examiners (ACFE). An agreement of how the
work will be shared and how the profit/loss will be split should be made beforehand.
CIA REVIEW COURSE
Chapters can choose to host a live or online Certified Internal Auditor (CIA) review course either on their
own or in partnership with a training affiliate, college, or university. Chapters may choose to base their
course on any study materials, but if they use The IIA’s CIA Learning System ®, they are eligible to receive
recognition as a Chapter of Excellence. The IIA Chapters of Excellence program was introduced in early
2010 to recognize chapters for their belief in quality education and support of the CIA designation,
specifically through The IIA’s CIA Learning System program. CAP points are available for chapters that
host or promote a CIA review course.
Chapters may choose one of the three options to become a Chapter of Excellence:
1. Host a live IIA CIA Learning System Course within their chapter area
2. Promote live or online IIA CIA Learning System courses outside of their chapter area
3. Promote The IIA’s CIA Learning System self-study materials
Please consult the Chapter Leader Resources Web Pages Resources By Topic section for more
information on the The IIA’s CIA Learning System.
DISTRICT CONFERENCE (1–2 DAYS)
(See SCHEDULING AND APPROVAL GUIDELINES FOR IIA AND CHAPTER EVENTS)
A district conference a seminar hosted by one or more chapters within a district and supported by all
chapters in the district. It must be approved by the District Representative (DR) and not last for more than
two days. The host chapter is responsible for all profit/loss unless a written agreement is developed stating
otherwise. District conferences are usually organized with oversight from the DR.
Hosting a district conference is an involved process that requires careful planning and coordination. District
conferences should not be undertaken without a thorough understanding of the requirements.
JUNIOR ACHIEVEMENT
Junior Achievement is the world’s largest organization dedicated to educating students about workforce
readiness, entrepreneurship and financial literacy through experiential, hands-on programs. Chapters could
build a partnership with the local Junior Achievement (JA) office and encourage members to volunteer. The
internal audit profession can be introduced to all ages of children through JA. Chapters can receive CAP
points for members who participate in JA. Please consult The IIA’s Junior Achievement Webpage for
additional information.
REGIONAL CONFERENCE (1-3 DAYS)
(See SCHEDULING AND APPROVAL GUIDELINES FOR IIA AND CHAPTER EVENTS)
Regional Conferences extend beyond a single district, may run two to two and one-half days, and require
the approval of the Regional Conference Committee (RCC) and the North American Board (NAB). It is
generally organized with oversight by the host chapter conference planner and the RCC staff liaison at IIA
Headquarters (HQ). Profit and loss is shared in predetermined percentages between the region and The
IIA.
Hosting a regional conference is an involved process that requires careful planning and coordination.
Regional conferences should not be undertaken without a thorough understanding of the requirements.
Chapters interested in hosting a Regional Conference should consult the Regional Conferences Manual
and contact Alaina Buckey, Manager Conferences and Executive Training alaina.buckey@theiia.org for
further information.
INTERNATIONAL CONFERENCE
Locations for The IIA’s International Conferences are chosen by the International Conference Committee
(ICC). The ICC will contact local chapter(s) during the consideration phase of the site selection process.
The chapter’s interest and ability to host an international conference are factors that will be taken into
consideration.
16
SCHEDULING AND APPROVAL GUIDELINES FOR IIA AND
CHAPTER EVENTS
Chapter leaders should schedule chapter events so that scheduling conflicts with IIA Headquarters (HQ)
sponsored events are minimized. Leaders should always check the Events Matrix available on the Chapter
Leader Support Web pages. All chapter events that are 6 CPE or more must be approved by the chapter’s
District Representative (DR) and IIA HQ prior to the chapter contracting with speakers or venues, or
communicating information about the event to potential attendees.
NOTE: Exceptions to chapter event scheduling guidelines may be considered on a case-by-case basis.
Chapter leaders should work with their DR, who will work with HQ on an exception basis.
EVENT SCHEDULING AND APPROVAL RULES FOR REGIONAL CONFERENCES
[Please consult the Regional Conference Manual for complete instructions.]
1. Usually scheduled 18–24 months out.
2. The proposed Regional Conference must be checked against the IIA HQ Events Matrix for conflicts.
Already scheduled events take precedence.
3. All the districts and chapters in the region should agree to support and promote the regional
conference.
4. Formal proposal to and approval by the Regional Conference Committee (RCC) is required.
Recommended dates for a Regional Conference are between August 15 and December 31 but can
also include the month of May based on availability.
5. Maximum of 3 Regional Conferences per year.
6. A Regional Conference should not be scheduled:
a. Within six weeks of the International Conference
b. Within the same year of an International Conference if the International Conference is in the
same region
c. Within 30 days of a District Conference (if within district)
d. Within 150 miles of a District Conference host city (regardless of district)
e. Within 30 days of an IIA Public Seminar or IIA Conference (if within the same region)
f. Within 300 miles of an IIA Public Seminar or IIA Conference host city
7. Direct advertising (targeted communication via mail, internet, phone to chapter members) and indirect
advertising (circuitous communication as posting in newsletters, on Web sites, announcements at
chapter events) can take place within region plus one other contiguous region upon approval of RCC.
EVENT SCHEDULING AND APPROVAL RULES FOR DISTRICT CONFERENCES
1. Usually scheduled 6–12 months out.
2. The proposed District Conference must be checked against the Events Matrix for conflicts. Already
scheduled events take precedence.
3. All chapters in the district should agree to support and promote the District Conference.
4. Must be approved by District Representative (DR), District Advisor (DA) and IIA Headquarters (HQ).
5. A District Conference should not be scheduled:
a. Within four weeks of the International Conference
b. Within six weeks of an International Conference if the International Conference is in the same
region
c. Within 30 days of a Regional Conference (if within region)
d. Within 150 miles of a District Conference host city (regardless of district)
e. Within 30 days of an IIA Public Seminar or IIA Conference (if within the same district)
f. Within 150 miles of an IIA Public Seminar or IIA Conference host city
6. If the conference is a joint conference with another professional association, it should be held in the
home city of the IIA chapter.
7. Direct advertising (targeted communication via mail, internet, phone to chapter members): Restricted to
district only.
8. Indirect advertising (circuitous communication such as posting in newsletters, on Web sites,
announcements at chapter events): Nearby chapters with their approval.
17
EVENT SCHEDULING AND APPROVAL RULES FOR CHAPTER EVENTS OF 6 CPE OR MORE
1. Usually scheduled 4-12 months out.
2. The proposed chapter event (of 6 CPE or more) must be checked against the Events Matrix for
conflicts. Already scheduled events take precedence.
3. The chapter must fully complete the Event Approval Form (Chapter Event Approval Form) and
submit for approval to the District Representative (DR) and IIA Headquarters (HQ) no less than 30
days prior to the event. The District Advisor (DA) should be copied on this form.
4. The District Representative will review the Chapter Event Approval Form and if approved, send it to
ChapterRelations@theiia.org to post it on the Events Matrix.
5. Chapter events should be coordinated in a manner to avoid impacting attendance at other chapter
events in the area.
a. Every effort should be made to avoid having chapter events on similar topics which are
within 30 days of other chapters within a 50 mile radius unless agreed to by all chapters
affected.
b. If no agreement can be reached the DR will make the final determination.
6. The chapter event should not be scheduled:
a. Within 30 days of a Regional Conference (if within region)
b. Within 300 miles of a Regional Conference host city (regardless of region)
c. Within 30 days of a District Conference (if within district)
d. Within 150 miles of a District Conference host city (regardless of district)
e. Within 30 days of an IIA Public Seminar or Conference (if within the district)
f. Within 150 miles of an IIA Public Seminar or Conference host city
7. If the seminar is a joint seminar with another professional association, it cannot be scheduled in a
city where there is another IIA chapter without the approval of that chapter or the District
Representative and IIA HQ.
8. Direct advertising (targeted communication via mail, internet, phone to chapter members):
Restricted to chapter only.
9. Indirect advertising (circuitous communication such as posting in newsletters, on Web sites,
announcements at chapter events): Nearby chapters with their approval.
EVENT SCHEDULING AND APPROVAL RULES FOR CHAPTER EVENTS OF 6 CPE OR LESS
No schedule conflicts to consider as long as location is within chapter area.
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IX. EVENT CONSIDERATIONS
MEMBERS SURVEY
The most important way for a chapter to develop current year goals and make long-range plans is to ask
the members what they want and need. Distributing a survey and then holding a planning meeting to
evaluate the results can be helpful, and also identify potential program ideas. Chapters earn 10 CAP points
for sending out an annual membership/programs survey.
SURVEY TOOLS
It is highly recommended that chapters survey their members annually. There are several companies
available that offer online surveys. The IIA Chapter Relations department uses Survey Monkey. Survey
Monkey is an excellent tool for surveying chapter members. It’s flexible, customizable, easy to use and
affordable, and offers many surveying options.
 Chapters can sign up for a Survey Monkey select account for US $24/month* or $204/year*.
Survey Monkey has four options that range in price and functionality (basic, select, gold and
platinum).
 The Chapter Relations team has developed four (4) standard survey templates for chapter use.
 When chapters sign up for a Survey Monkey Pro-level account, they can request access to the
templates through ChapterRelations@theiia.org. The Chapter Relations team will then upload
templates directly to the chapter’s account. (Please supply the chapter USERNAME only; not the
password.)
To learn more, take the tutorial, or register for a Survey Monkey account, visit www.surveymonkey.com.
*Prices and information subject to change – please visit the Survey Monkey site for the most current
details.
MATERIALS
EVENT MATERIALS ORDER FORM
IIA Headquarters (HQ) supplies IIA materials for use at chapter meetings, many at no cost to the chapter,
such as brochures, name badge stock, and certification ribbons. Other supplies, such as chapter logo table
skirts and marketing materials are available to purchase. Refer to the Communication Tools - Brochures
section on the Chapter Leader Support Web pages to order.
PROMOTIONAL MATERIALS
The IIA offers promotional items for purchase through two vendors:
 Sunshine Group – Thousands of chapter-branded items are available to order, such as pens,
clocks, bags, etc. for use as chapter promotional items, or speaker gifts.
 Certification eStore - The Official IIA Store. Order certification pins, ribbons, and other quality
merchandise imprinted with IIA logos in bulk or individually.
CHAPTER EVENT PRICING
Pricing is determined by the financial goal of the event. Pricing can be set to cover costs, increase the
chapter treasury, or run at a deficit to use excess chapter reserves to provide free CPE to members.
Chapters are encouraged to establish an event pricing scheme that rewards member in The IIA. The nonmember price should be set higher than the member price to support and enhance the value proposition to
encourage new memberships as well as continuance of current membership. Chapters are encouraged to
offer discounted rates to student and retired members.
19
CREDIT CARD PROCESSING / DATA SECURITY
Many chapters use automated online systems to accept credit card payments. Chapters are reminded to
investigate these options, as many have transaction fees and certain liabilities. The protection of individual
credit/debit card data used for payments of any kind made to a chapter is the responsibility of the chapter
leadership. Leaders are required to perform due diligence with regard to the privacy of member data. In
regards to authorization or Privacy Policy signatures, a chapter should accept only written signatures or an
e-mail from the person's e-mail address that includes his/her IIA membership number and initials as
agreement or authorization.
RESOURCES:
Payment Card Industry Data Standard
PCI Data Security Standard
SOURCES FOR SPEAKERS
IIA EXECUTIVES
IIA executives, including IIA Headquarters (HQ) management and members of the Executive Committee,
are occasionally available to speak at chapter events. To manage speaker scheduling, The IIA has
established a speaking engagement committee that will review your request for speaker availability.
Because HQ receives a large number of requests for senior officers to speak at various chapter functions,
all requests cannot be guaranteed. Deciding variables include things such as:




Date the chapter was last visited by an executive
If an executive is in or near the area on the dates specified
Reason for event, such as anniversary milestone, or district conference
Availability of chapter funds to cover travel expenses
Chapters must complete the Executive Speaker Request Form for consideration.
THE IIA’S CHAPTER RELATIONS TEAM
A Chapter Relations team member may be available to deliver a presentation at a chapter meeting,
anniversary, student night, or other chapter event where this resource fits the need. (The chapter may be
responsible for all or part of travel-related expenses.)
Chapters must complete the Executive Speaker Request Form for consideration. Under “Name of
Preferred Speaker” either indicate the name of the Chapter Relations Team individual or simply “Chapter
Relations”.
THE IIA’S ONSITE PROGRAMS DEPARTMENT
Available to customize a seminar of a half-day or longer to meet the specific training needs of your chapter.
Fees vary. Please complete an On-site Training Inquiry Form for more information.
DISTRICT ADVISORS (DA) AND DISTRICT REPRESENTATIVES (DR)
Some DAs and DRs may be able to provide training and make presentations to chapters. Please contact
your chapter’s DA or DR directly. (If you need contact information for your chapter’s DA or DR please email
ChapterRelations@theiia.org.)
SPEAKER DATABASE
The Speaker Database is a spreadsheet that can be filtered to find speakers for your chapter event.
Speakers that have been noted as “Excellent” on CAP forms have received an invitation to provide their
contact information for this database.
20
IIA PRINCIPAL PARTNERS AND INDUSTRY LEADERS
If your chapter is looking for a guest speaker at your monthly meeting or needs someone to moderate a
roundtable discussion, consider this resource. The IIA Principal Partners and Industry Leaders are willing
to search their organizational network to identify someone to assist you.
E-mail each contact directly with your requests for assistance. Please include your chapter affiliation,
leadership role, location of meeting, topical areas of interest, and target dates when making an inquiry.
OTHER SPEAKER SOURCES
 CAEs/CFOs/CEOs of local organizations
 Local security or financial experts
 Chapter members with specific expertise
 Other chapter members
 Professional speaker bureaus
 Professors from local universities/colleges
 Audit professionals from local accounting, auditing, and consulting firms
 Members from other professional associations, such as ACFE, ISACA, etc.
COMPLIANCE FOR AMERICANS WITH DISABILITIES (ADA)
It is important that chapters try to find out in advance whether anyone that will be attending a
meeting or event requires special accommodations. Some types of auxiliary aids are not easy to
arrange quickly and you need time to see whether or not you can meet a demand. We suggest
that chapters officially adopt a policy that states your intention to try to reasonably accommodate
disabled individuals. Chapters should also evaluate their current meeting facilities, and check
with hotels, restaurants, or local sources on the availability and cost of auxiliary aids.
RESOURCES:
Chapter Event Considerations: Event Timing, Frequency, Location and Topics
Speaker Considerations Checklist
Promoting Your Chapter Event
Americans with Disabilities Act (ADA) Compliance Guidelines
X.
CONTINUING PROFESSIONAL EDUCATION (CPE)
CPE CREDIT FOR IIA CERTIFICATIONS
Each IIA certification (CIA, CCSA, CFSA, CGAP and CRMA) has specific requirements for CPE. Refer to
The IIA's Certification Web pages for information on the requirements.
CERTIFICATE DISTRIBUTION
When candidates submit an application for an IIA designation, they are asked to indicate a local chapter.
This chapter will service the individual by providing them with recognition upon completion. Designation
certificates for the five IIA designations (CIA, CCSA, CFSA, CGAP and CRMA) are sent to the individual
within two weeks of an individual’s completion and notification is given to the chapter monthly. Chapter
leaders are encouraged to invite non-members to a recognition meeting and follow up for recruitment.
Certificates are mailed to the chapter Certification Chair for distribution. They will be sent to the Chapter
President if no Certifications Chair has been identified to IIA Headquarters (HQ) in advance of certificate
printing and shipment assembly.
NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA)
Although most training opportunities sponsored through IIA Headquarters (HQ) are certified by the National
Association of State Boards of Accountancy (NASBA), this does not flow down to the chapters. Each
chapter must register independently with NASBA if they wish to grant NASBA CPE for chapter training.
Because the registration process is often long and cumbersome, and not all states automatically accept
this as a verification that the chapter CPE qualifies, each chapter should request information directly from
NASBA at CPE@nasba.org.
21
Many states have their own certification requirements for the various certifications (ACFE, state boards of
accountancy, etc.) Members/nonmembers with designations other than IIA certifications (CIA, CCSA,
CFSA, CGAP or CRMA) should contact the respective association(s) to ensure the credit(s) will meet the
standards of the applicable organization. The training that chapters deliver is eligible for CPE towards IIA
certifications.
A wealth of guidance and sample forms are available regarding NASBA certification and awarding CPE
(link to guidance and forms)
CPE LETTER OR CERTIFICATE TEMPLATE
Templates are available for chapters to use for issuing CPE to attendees at their training courses. See the
link to guidance and forms above.
IIA CPE CREDIT FOR CHAPTER EVENTS







Reference The IIA’s Certification Web pages for CPE requirements and qualifying CPE activities.
Chapter educational training/meetings apply for all IIA certifications: CIA, CCSA, CFSA, CGAP and
CRMA.
One CPE credit can be issued for every 50 minutes of training; 1.5 credits for 75 minutes, 100
minutes of continuous instruction earns two credits. Note that no CPEs are available for courses less
than 50 minutes of continuous instruction.
It is the responsibility of each member to report their CPE as required and retain the necessary
supporting documentation.
To assist members with the appropriate support, it is recommended that the chapter have a sign-in
sheet at each event that lists the program title and description, date, location, sponsor and presenter,
CPE granted, and a place for the member to sign that verifies attendance. These records should be
maintained for at least three years.
A CPE letter or course completion certificate should be issued to each participant; it is not necessary
for the chapter to keep a copy. The certificate can be distributed via email.
Members/nonmembers with other designations should contact the appropriate associations to
determine whether the credit(s) will meet the standards of the applicable organization.
CPE FOR VIEWING AN IIA WEBINAR AT CHAPTER MEETINGS
Viewing IIA Webinars at a chapter meeting and discussing the contents afterwards provides a great training
and CPE opportunity for chapter members. IIA CPE can be issued for IIA Webinars viewed at chapter
meetings and is applicable towards all IIA certifications: CIA, CCSA, CFSA, CGAP and CRMA. CPE for
these events must be issued by the chapter.
Please note:
 Certain Webinars must be purchased before the live event in order to have access to the archived
version; chapters are responsible for planning accordingly.
 IIA Webinars produced in association with Deloitte may not be used at chapter meetings, as no
provisions were made in The IIA's contract with Deloitte.
RESOURCE:
Upcoming Webinars
XI. REPORTING REQUIREMENTS
Chapter leaders are requested and/or required to complete certain reports throughout the chapter year.
Click here for the Reporting Calendar.
1099-MISC Form – Due to IRS (US only)
990EZ Form – Due to IRS (US only)
Annual Chapter Giving Pledge Form – The IIA, The IIA Research Foundation (IIARF) and the Internal Auditing
Academic Advancement Fund (IAAAF) are working together to solicit donations for a variety of important activities.
22
Annual Report of Income and Expenses – An independent review is a prerequisite to receiving the chapter
allotment. RESOURCE: Suggested Template for Review of Chapter Financial Records
Budget – Template helps to set current chapter year budget based on current goals and objectives.
Chapter Achievement Program (CAP) – Information regarding The IIA’s CAP program including step-by-step
instructions, the reporting spreadsheet, current and previous statistics, CAP recognition status and a CAP Points Matrix
to identify CAP point opportunities.
Chapter Maturity Model (CMM) – A template designed to help chapter leaders perform an assessment of different
attributes in the areas of communication, governance, membership, promoting the profession, and service to members.
In addition, it provides a framework to assist the chapter in creating an action plan for improving processes and a place
to track action plans.
Chapter Officer Listing – Communicate with your District Advisior and District Representative a listing of new chapter
officers and committee chairs that will be in place for the next chapter year starting (year starts June 1). The Chapter
Administrative will use this form to provide Chapter Leader access to The IIA’s Chapter Leader Resources Web
Pages, and IIA Headquarters will then be able to communicate role-specific updates throughout the chapter year.
Chapter Planning Checklist – Template helps to review chapter planning activities, plans and administrative
responsibilities. Answer yes/no questions that assess completion of planning and administrative activities.
Chapter Program – Template helps to communicate current chapter year program plan based on Goals and
Objectives and Membership Survey. Provide listing of events with as much information as possible.
Research Annual Plan Development Survey – To provide input on research topics of interest to the internal audit
profession. The Research Foundation will use this information in the process of developing requests for proposal on
priority research topics each year.
Form T1044 - Due to the Canada Revenue Agency (Canada only)
This form is required by the Canada Revenue Agency to be filed for a Non-Profit Organization. Due Date: The fiscal
period is the period for which the organization’s accounts have been prepared.
District Representative (DR) Assessment – Assess DR effectiveness for the chapter year ending May 31.
Acknowledge their contribution and suggest improvements.
Long Range Plan – Chapters should maintain an ongoing document identifying goals and objectives for the next three
to five years. Chapter Goals and Objectives are listed as part 2 of this document.
Membership Recruitment and Retention Plan – Chapters should develop current chapter year membership
recruitment and retention plans based on current goals and objectives.
Succession Plan – Use the template to enter current year’s officers to see a suggested succession plan for the next
two years. Evaluate this suggestion for accuracy and/or adjustments.
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CHAPTER ACHEIVEMENT PROGRAM
The Chapter Achievement Program (CAP) is an achievement/recognition program for chapters in North
America that uses points /credits to recognize chapter activities that align with the North American Strategic
Plan in three service categories: Service to Members, Service to the Profession, and Chapter Reporting.
The CAP program helps chapters:
1)
Focus on activities that support annual goals and objectives.
2)
Keep track of all chapter activities from the beginning of a chapter year, from June 1st through
chapter year-end, May 31st.
3)
Measure success based on different performance levels reached at year-end; Platinum, Gold,
Silver or Bronze.
4)
Benchmark against other IIA chapters of the same size.
5)
Ensure effective and timely communication with IIA Headquarters, their District Representative
and Advisor.
CAP reporting is due on the 10th of each month, i.e., the June report, reflecting June activities, is due July
10th. Reports should be sent to ChapterRelations@theiia.org. The CAP spreadsheet (Microsoft Office
Excel template) and Point description Matrix are available from the IIA’s Leader Resources CAP
Management Webpage.
CALL FOR VOLUNTEERS AT THE CHAPTER LEVEL
In February or March the chapter should put out a Call for Volunteers for chapter officers and volunteers.
The board approved chapter slate of officers and directors should then be presented to the membership in
the form of an e-mail, on the chapter Website, and/or in the chapter newsletter. The Chapter Bylaws
recommend that the slate be posted 30 days prior to the election (a formal election isn’t always necessary)
or prior to an upcoming chapter member meeting.
RESOURCE:
Volunteer Success: Organizing, Directing, Coordinating and Controlling Volunteer Involvement
Volunteering Beyond the Chapter Level: Discover the value and benefits of IIA volunteer opportunities.
XII. CHAPTER FINANCIAL ADMINISTRATION
ADMINISTERING CHAPTER FINANCES
The primary purpose of an IIA chapter is to serve its members through chapter meetings, networking and
training activities, as well as advocating the profession. Chapters generally need operating funds beyond
what is provided by the annual chapter allotment provided by IIA Headquarters (HQ). Activities can be
funded by charging fees for chapter training events, selling ads in chapter newsletters and on the chapter
Website, hosting social events, and organizing joint meetings with other member associations to share
expenses. Chapter leaders can also increase operating funds by increasing membership, which will
increase the chapter allotment from HQ.
INTERNAL CONTROLS AND OVERSIGHT
The Chapter Treasurer is entrusted with the day-to-day duties of managing the chapter’s financial matters.
However, the Board of Governors has ultimate responsibility for ensuring the chapter’s continuing financial
health and providing oversight of the treasurer function. These duties can be fulfilled by the following:
1. Reading the Best Practices for Chapter Internal Controls.
2. Ensuring proper segregation of duties and other internal controls are in place and operating for
managing the chapter’s financial assets.
3. Ensuring that the guidance provided by the Treasurer’s Manual has been adopted by the Treasurer
4. Maintaining a lookout for Red Flags indicating possible problems
5. Completion of the Chapter Maturity Model.
6. Ensuring a completely independent audit is completed each year and reported by the auditor to the
Board in person.
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INDEPENDENT REVIEW OF ANNUAL REPORT OF CHAPTER REVENUE AND EXPENSES
All chapters are expected to have an annual review of the chapter’s Annual Report of Income and
Expenses (financial statement) at the end of the chapter year. The Annual Report of Income and Expenses
should provide sufficient detail of chapter revenue and expense activities, as well as allocate end-of-year
cash balances:
1. Current Operating Funds — Funds required by the board-approved budget to cover chapter
activities during the current fiscal year.
2. Restricted Funds — Special project funds approved by the board of governors for the current year
or as part of a strategic plan. Such projects may include, but not limited to, a target school program;
planned district or regional conferences; IIA Research Foundation donation; or a special member
event such as a chapter milestone anniversary celebration.
3. Unallocated Funds — Funds currently not identified in the above two categories.
The independent review requires prudent testing of a sample of underlying transactions and testing the
accuracy of the recording of revenue and expenses.
 Someone other than the chapter treasurer, who is not an elected officer or governor, must perform
the review.
 The audit should be performed by a knowledgeable person who is not actively involved in the
original recording of the transactions.
 There is no requirement that this be done by a CPA or by an external auditor.
 The signature of the Treasurer and independent reviewer/auditor is required, verifying that a review
was conducted, and that based on the review the financial position of the chapter is accurately
reflected.
 There is no attestation required.
After the close of each chapter fiscal year, the chapter Treasurer is required to forward a copy of the
chapter Annual Report of Revenue & Expenses to IIA Headquarters (HQ); email address
ChapterRelations@theiia.org. This copy should include the signature of the independent reviewer and
submitted by August 31. HQ receipt and approval of the independently reviewed chapter financials is a
prerequisite to paying the chapter allotment for the new chapter year. Chapters needing an extension
should request one by August 31st. Chapters can have up to an additional 90 days, or until November 30th,
to submit their final independent reviewed report; however chapters not submitting their report by
November 30 will forfeit their right to claim such funds. Chapter allotments are normally distributed in
January.
RESOURCE:
Chapter Funds Management Policy and Procedures
Suggested Template for Review of Chapter Financial Records
Treasurer’s Manual
Annual Report of Income and Expenses
CHAPTER ALLOTMENT
IIA Headquarters (HQ) allots a portion of The IIA’s membership dues to chapters annually to help cover
chapter expenses. Because chapters do not/cannot collect local dues from IIA members, each chapter is
eligible to receive a membership fee allotment. Current processes include:
1. By August 31, the chapter must submit an accurate, independently reviewed Annual Report of
Income and Expenses (using The IIA’s form) as of 5-31-xx (or the fiscal year-end date for the
chapter) to qualify for CAP and to receive the annual allotment.
2. Chapters that do not submit an accurate, independently reviewed Report of Income and Expenses
to HQ by November 30 will forfeit their allotment.
3. An allotment of $9 per member, based on membership rolls as of May 31, is disbursed by HQ
(generally in January/February; this date can vary) upon receipt of independently reviewed
financials. A minimum of $1350, less $100 insurance, is allowed per chapter.
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4. $100 Liability insurance is deducted annually: $50 General Liability Insurance and $50 Not-ForProfit Organization Liability Insurance.
5. New chapters formed within the chapter year will receive a one-time chapter formation allotment
based on a pro-rata basis based on the month of formation. A new chapter may request this special
allotment according to the following schedule:
o June $1230
o July $1170
o August $1110
o September $1050
o October $990
o November $930
o December $870
o January $810
o February $750
o March $690
o April $660
o May $600
It is expected that some testing of the underlying transactions are performed to ensure the accuracy of the
recording of revenue and expenses. Someone other than the Treasurer must perform the independent
review; it should be someone not actively involved in the original recording of the transactions. The name,
signature and email address of both the Treasurer and independent reviewer are required.
MANAGING CHAPTER CASH BALANCES
Operating an effective chapter presents challenges similar to operating a small business. Chapter leaders
should demonstrate responsible cash management and exercise good judgment in holding and preserving
chapter funds to avoid the risk of capital loss.
Chapter funds should be held in federally insured banks or savings associations and not be invested in
investment securities, real estate, or other investments not insured by the federal government. The desired
liquidity of chapter funds should influence the type of accounts used.
Guidelines for maintaining cash balances:
1. Chapter leaders should evaluate the chapter’s cash needs at the beginning of each chapter year during
the budgeting process. This evaluation should consider the following:
- Expected cash inflows (revenues) and outflows (expenditures) in the upcoming chapter year.
- Fixed costs of large programs, such as a seminar with specific fixed costs that does not bring
in sufficient revenue to cover costs, due to low attendance.
- Anticipated donation from cash reserves (such as a request from a local college to help fund
their accounting library.)
- Reserve funding needed for a future event that requires funding over more than one chapter
year, such as hosting a district, regional, or international conference.
- Other cash related matters that are unique to the chapter and its objectives.
2. Chapter leaders should establish a floor (minimum balance) for their monthly and year-end cash
balance, taking into consideration the above factors to help ensure that the chapter is able to pay its
expenses and liabilities.
3. It is a fiduciary responsibility of the chapter leadership to ensure unallocated cash is not unnecessarily
high (refer to specific guidelines below). Since chapters are considered not-for-profit organizations,
they should operate under a near break-even premise — the membership should be charged for
meetings, seminars, and activities only what is necessary to cover the costs of running the chapter and
maintaining a prudent cash balance.
4. When saving for a special event or other special purpose expenditure, chapters may find it helpful to
segregate their cash into different accounts, one for general operations and another for specific
purposes (similar to the restricted/unrestricted cash concept used by non-for-profit organizations).
5. Chapters should consider passing a board resolution that stipulates a prudent range for cash balances
(e.g., “It is the intention of the board that the chapter maintains a cash balance of at least $5,000, but
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not more than $15,000”). This will provide continuity from one year to the next as board members and
officers turnover.
GENERAL OPERATING ACCOUNT GUIDELINES
The following are suggested minimum/maximum operating cash balance levels to be considered based on
operating expenses or member count, used by successful chapters. Chapter boards should use these
guidelines as a starting point to which chapter-specific factors can be considered to target a cash balance
range. Note: Special events or other special purpose expenditures should be considered separately from
the general operating needs.
CASH BALANCE AS A PERCENTAGE OF ANNUAL OPERATING EXPENSES
The following are suggested minimum/ maximum levels relative to an annual operating budget. The
example shown is for a chapter with a $20,000 annual operating budget.
 Minimum – 25% to 50% of operating budget (e.g., $5,000 to $10,000 cash balance.)
 Maximum – 80% to 120% of operating budget (e.g., $16,000 to $24,000 cash balance.)
CASH PER MEMBER
The table below presents an average balance for groupings of different chapter sizes, and a range within
which approximately two-thirds (67%) of all chapters in that grouping fall.
Note: Larger chapters generally have smaller cash-per-member balances on average than the smaller
chapters, which reflects the ability of larger chapters to spread certain fixed costs or unanticipated losses
among a wider membership base.
Chapter Size
> 500 members
250 – 499 members
100 – 249 members
< 100 members
Range Covering 2/3 of Chapters in Grouping
Low
High
$30
$90
$30
$135
$40
$150
$55
$170
Average Cash/Member
$60
$90
$100
$112
Chapters below the target range — consider a two-to-three year plan for making up the deficit to spread the
costs over a few years. This can be accomplished by deferring certain discretionary expenditures or slightly
increasing the cost for meetings and seminars.
Chapters with excessive unallocated balances — implement a transition plan that pays out excess
unallocated funds over a period of time (e.g., three to five years). Consider establishing a scholarship
program, funding capital expenditures (e.g., audio-visual equipment), reducing the cost for meetings and
seminars, or hosting a district or regional conference.
BANK ACCOUNT CONTROLS AND CASH RECONCILIATIONS
In administering chapter funds, chapter leaders should ensure proper controls over chapter funds.
1. Funds received from chapter events, including monthly meetings and seminars, should be
reconciled to event attendance records and the corresponding bank deposit.
2. Funds received should be deposited as soon as practical, preferable within one business day of the
event.
3. Authorized signatures on deposit accounts should be limited to the chapter treasurer and one or
two back-ups, not to include the chapter president.
4. A separation should be maintained between the authorized signers on the deposit accounts and
who receives and reviews the monthly bank statement. For example, if the treasurer and vice
president are signers on an account, the chapter president or their designee might receive and
review the statement transactions prior to sending to the treasurer for reconciliation.
5. Board meeting minutes should contain sufficient detail to document and justify the expenditure of
chapter funds. This may be in the form of an annual budget approval; however, exceptional
expenditures may require separate action, which should be documented in board meeting minutes.
6. Treasurer should prepare a monthly financial report with comparative budget figures for
presentation to the board of governors for every chapter meeting.
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When the chapter treasury function changes over with newly appointed chapter leaders, care should be
taken to remove bank account signature authorizations of those no longer authorized to approve
check/withdrawal transactions.
XIII. CHAPTER LEGAL ISSUES
PRIVACY POLICY INFORMATION FOR CHAPTER
Individuals have become more concerned with how their personal data is being used. Privacy is coming
under increasing scrutiny by watch-dog agencies, state/provincial bodies, and national bodies. The IIA is
taking every precaution to ensure that our members' personal information is protected. All chapters are
encouraged to protect members' information and respect their wishes regarding release of personal data.
Chapters should develop their own privacy policies based on guidelines developed by the IIA.
CHAPTER INSURANCE
The IIA provides its chapters with two types of insurance (1) General Liability Insurance and (2) Directors &
Officers Liability Insurance.


Premiums are split between the chapters and HQ and are automatically deducted from the chapter
allotment.
The annual insurance premium to the chapter is $100 and is paid to the IIA via a deduction from
the annual chapter allotment.
General Liability Policy
 The General Liability Policy has an endorsement listing the individual chapters of The Institute of
Internal Auditors, Inc. to its Commercial General Liability Policy.
o Coverage Territory: Individual chapters of the Institute of Internal Auditors, Inc. located
within the United States including its territories and possessions, Puerto Rico and Canada
 (Excluded from coverage territory include chapters located in the Caribbean,
Bermuda and Guyana.)
 The policy provides Bodily Injury and Property Damage Liability.
o The insurance applies to “bodily injury” or “property damage” only if caused by an
occurrence that takes place in the “coverage territory”
 The policy liability limit is $1,000,000 per occurrence and a $2,000,000 aggregate.
 The policy definition on who is insured includes “volunteer workers” only while performing duties
related to the conduct of your business activities.
 (Examples of performing duties related to the conduct of chapter business
activities are meetings, seminars, conferences and other events)
Directors & Officers Liability Policy
 The Directors & Officers Liability Policy has an endorsement covering “all duly constituted
chapters of the Institute of Internal Auditors, Inc. located worldwide”
 The insurance covers all directors, officers and volunteers who conduct activities explicitly on
behalf of the chapter, within Canada, the United States and its territories, including the Caribbean,
Bermuda and Guyana.

Coverage is available for chapter activities performed principally for the purposes and activities of
its members including networking events, speakers for training in various aspects of auditing, and
the promotion of these activities through newsletters, chapter Web pages, etc,
 The policy provides insurance for Directors and Officers Liability Policy covers personal injury
wrongful acts, employment practices liability and publishers liability,
 The combined maximum aggregate limit of liability for all claims each policy year is $5,000,000
 A Certificate of Insurance can be provided to the venue upon request to chapters. (Contact
ChapterRelations@theiia.org)
CHAPTER INCORPORATION
The IIA and its chapters are separate entities from a legal standpoint. The IIA’s charter as a not-for-profit
business and its tax-exempt status does not automatically cover individual chapters. To limit liability and
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meet the requirements for tax exempt status, it is a requirement that chapters incorporate in the state
where domiciled.
The process of incorporation is often simple and inexpensive in most states. Because each state's
regulations differ slightly, each chapter should contact their state Secretary of State or a local attorney for
exact procedures to be followed.
How to discover if a chapter is incorporated: Ideally past officers will have record of previously filed articles
of incorporation and related documents. If not, most states offer Web-based searchable databases of
incorporated entities. The National Association of Secretaries of State (www.nass.org) maintains links to
the Websites of individual secretaries of state. Visit the Website of your secretary of state to perform an
entity search via their department of corporations, state commission of corporation, or like unit. If a chapter
is discovered to be inactive or is no longer in good standing, they should consult their secretary of state to
find out how to alter the status.
RESOURCES:
 Sample Articles of Incorporation
 Uniform Provisions for Charter or Articles of Incorporation
TAX EXEMPT STATUS
The IIA is considered a tax-exempt business league under IRS Section 501(c)(6). A business league is an
association of persons having some common business interest, the purpose of which is to promote such
common interest and not to engage in a regular business of a kind ordinarily carried on for profit.
Tax-exempt status is maintained by complying with particular reporting requirements of the taxing
authorities and using chapter funds for the purposes specified in the chapter's bylaws, objectives, and
plans. Exempt status may be lost, and tax liability may occur, when funds are used for the benefit of
individuals or purposes that are not consistent with objectives of The IIA, under which the exemption has
been granted. As a not-for-profit organization, the accumulation of unusual reserves by either The IIA or by
a chapter may be viewed with question by the taxing authorities, if there is no intent to use funds according
to the mission of the chapter as defined in the Article of Incorporation
In order to maintain tax-exempt status, it is incumbent on each chapter to manage its cash position
effectively and document in writing the intended use of chapter funds in serving the general membership of
the chapter in a Funds Management Policy which should be developed by each chapter and approved by
the chapter Board of Governors.
RESOURCE:
Chapter Funds Management Policy and Procedures
GROUP EXEMPTION LETTER
The IIA has received a group exemption ruling for its chapters in the United States. This recognizes on a
group basis the exemption under section 501(c)(6) - business leagues, of subordinate organizations (the
chapters) on whose behalf the central organization (The IIA) has applied for recognition of this exemption.
All chapters will be included under the group exemption letter that is updated annually. The IIA’s group
exemption number is # 8620.
STATE OR LOCAL TAX EXEMPTION
The Federal Income Tax Exemption is not related to any state or local tax exemption. Check with your local
authority to see if state or local tax exemptions are necessary.
FEDERAL EMPLOYER IDENTIFICATION NUMBER (EIN)
Every tax-exempt organization is required to have an EIN, whether or not it has any employees. So this
number is used in the group exemption letter and is needed by the chapter to file IRS Form 990. Click here
for your chapter’s EIN number.
FILING IRS FEDERAL INCOME TAX RETURNS (US ONLY)
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Because The IIA and each of its chapters are separate entities from a legal standpoint, the Internal
Revenue Service requires each US chapter to file its own federal income tax return. It’s very important that
organizations file either a 990, 990EZ, or 990-N (e-Postcard) each year or they risk losing their tax-exempt
status; the forms are due by October 15th. The Pension Protection Act requires the IRS to revoke the taxexempt status of any organization that does not meet its annual filing requirement for three consecutive
years.
If a chapter does not receive a form and has gross income of $25,000 or more, the chapter must obtain a
form and file the return. Failure to do so without reasonable cause can subject the chapter to a fine of $20
per day to a maximum of $10,000 or 5% of the gross receipts for the year.
NOTE: The information in this manual is subject to change; please refer to the Internal Revenue Service
Web site at www.irs.gov for the latest updates regarding 990 forms and reporting requirements.
FORM 990-N (US ONLY)
Form 990-N, Electronic Notice (e-Postcard) for Tax Exempt Organizations Not Required to File Form 990,
or 990-EZ. The electronic notice (or e-Postcard) is a provision of the Pension Protection Act of 2006 and
applies to small tax-exempt organizations – organizations not required to file Form 990 or 990-EZ because
their gross receipts are normally $50,000 or less.
FORM 990 OR 990EZ (US ONLY)
As 501(c)(6) organizations, your chapter is required to file an annual information return if you have gross
receipts of $25,000 or more.
COMPLETING FORM 990EZ USING THE GROUP EXEMPTION NUMBER (US ONLY)
The Group Exemption Number is 8620. Use the following to complete Form 990EZ:
Box D – Employer Identification Number – the number for your chapter
Box F – Enter 4-digit GEN - 8620
Box H – Check the box, not required to attach Schedule B
Box J – Organization type 501(c)(6)
Box K – Check the box if your chapter gross receipts are not normally over $25,000.
If your chapter receives a Form 990 package in the mail, you need to file the return even if your gross
receipts do not exceed the $25,000 minimum.
Note: Even though chapters are recognized as tax exempt, the chapter may still be liable for tax on
unrelated business income (e.g., income from investment property, trade shows, advertising, etc.). This
requires the filing of Form 990-T.
All IRS forms and the related instructions can be downloaded from the IRS Web site at www.irs.gov.
FORM 1099 (US ONLY)
If payments in excess of $600 are paid to someone who is not considered an employee, you must prepare
Form 1099 Miscellaneous Income. The most common example is payment to speakers; it applies only to
the fees paid, not for expenses. It applies only to individuals, so if you contract with The IIA for an On-site
Chapter Seminar, you do not need to issue a 1099 to The IIA. The IIA is the contractor with the instructor
and as such will issue the 1099 to the instructor. This form must be provided to the service provider and the
IRS; due dates are January 31 to the service provider and February 28 to the IRS.
TAX ISSUES IN CANADA
The Canada Revenue Agency defines a Non-Profit Organization as a “club, society, or association that is
organized and operated solely for: social welfare, civic improvement, pleasure or recreation, and any other
purpose except profit.”
An information return (Form T1044) is required to be filed by a Non-Profit Organization if one of the
following conditions is met:
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1. The organization received or is entitled to receive taxable dividends, interest, rentals, or royalties
totaling more than $10,000 in the fiscal period;
2. The total assets of the organization were more than $200,000 at the end of the immediately preceding
fiscal period; or
3. An NPO return had to be filed for a previous fiscal period.
The fiscal period is the period for which the organization’s accounts have been prepared.
If a return is required to be filed, membership dues, fees, and assessments received are to be reported, as
are gross sales and revenues from organization activities. [But it is not this revenue that generates the filing
requirement.]
TAX ISSUES IN THE CARIBBEAN, BERMUDA, AND GUYANA
Because each chapter is a separate company, no attempt has been made here to interpret the individual
tax laws and requirements. Each chapter should check with the local taxing authorities.
XIV. RECORD RETENTION
Following is a suggested schedule of retention:
RECORD
Federal Employer Identification Number or
comparable number outside the US
Copy of Certificate of Incorporation
Copy of Articles of Incorporation
Bylaws
Minutes of Board of Governors and Annual
Meetings
Records of Committee Activities
Chapter Achievement Program reports
Chapter seminar material
Roster, program, seminar notices, and
attendance sign-in sheets
Records of International Conference
Records of regional / district conference
Monthly financial report
Year-end financial report
Newsletters
List of membership prospects
Correspondence with HQ, District Advisor (DA),
District Representative (DR), or others
Newspaper clippings
MINIMUM RETENTION PERIOD
Permanent, with copy to IIA Headquarters (HQ)
Permanent, with copy to HQ
Permanent, with copy to HQ
Permanent, with copy to HQ
Permanent
Three years – helpful for future activities
Three years – helpful for future activities
One year following complete settlement of all matters
3-5 years OR as required by state certification boards
i.e., Board of Accountancy
One year following settlement of all matters
Offer pertinent material to next host chapter
One year following settlement of all matters
Offer pertinent material to next host chapter
One year
Seven years
One year
One year – for follow up
One year
Permanent chapter scrapbook if one is maintained
Items to consider:
 It is important to establish a retention policy and set responsibilities for accomplishing these polices.
 Most members work for a variety of companies at different geographic locations, and chapters
generally do not have a permanent file space.
 Files should be actively reviewed to purge the material that has served its purpose, so the files do not
become enormous and unmanageable.
 The volunteer member who has just completed a term as officer or chair is probably in the best
position to do the purging.
 Many of the records scheduled for retention now reside on either the chapter Web pages or The IIA
Web site.
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


The same record retention policy should apply to an electronic format but there is no reason to retain
both electronic and hard copy of the same record.
There should be a permanent file that is transferred to the next chapter president.
Other material can be kept in separate files and locations and discarded after the retention period.
Remember, it doesn’t do any good to save things if no one knows they have been saved or where
they are.
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XV. CHAPTER AWARDS
Chapter leaders are recognized by The IIA for special achievements each year. Chapter leaders are
encouraged to participate in and/or submit nominations for the following:
DONALD E. RICKETTS RESEARCH AWARD
The IIA Research Foundation offers annual awards to chapters submitting the best research projects
during the year. Each project is evaluated on quality of work, interest and practical value, topic originality,
and basis for further research. The deadline for submitting projects is March 31 of each year.
LAWRENCE B. SAWYER AWARD
The Lawrence B. Sawyer Award provides an opportunity for IIA chapters to demonstrate their
commitment to the CIA program and to the internal auditing profession. (This award is currently being
revamped.)
XVI. INTERNATIONAL COMMITTEES
The IIA has Boards and Committees that are charged with specific missions and work to enable The IIA
to meet the changing needs of its membership. The committees assist the board in the decision-making
process by providing information, recommending courses of action, and undertaking specific projects or
tasks.
Approximately 400 members provide guidance and direction for The IIA through their participation on
these committees. The primary function of IIA Committees is to develop and implement programs to
achieve the goals and objectives of The IIA and to provide advice and counsel to the IIA Headquarters
(HQ) staff. Terms are usually three years, with one-third of the terms expiring annually.
RESOURCES:
Volunteering Beyond the Chapter Level
NOMINATION PROCESS
A Call for Nominations is made annually for Board, Committee, North American Representatives, and The
Research Foundation (generally in October, but the date may vary) to the Board of Directors, District
Advisors (DA), District Representatives (DR), chapter and institute presidents, international committee
members, past IIA chairmen and Society Emeritus. Recommendations received for Board and DR
positions are submitted to the International Nominating Committee, which selects a slate of nominees to
be presented and voted on at the Annual Business Meeting.
RESOURCES:
Call for Volunteers
Committee Summaries and Descriptions
Committee Member Roster
Guidebook for International Committee Members
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