• The Institute of Internal Auditors Academic Relations INTERNAL
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The Institute of Internal Auditors Academic Relations INTERNAL AUDITING EDUCATION PARTNERSHIP FRAMEWORK • Internal Auditing Foundation3 Comprehensive Internal Auditing4 Center for Internal Auditing Excellence5 Program Category Concentration Level (within a degree program) Program Quality Enrollment Sources QA Program External Advisory Board Number of graduating students completing the IAEP program Undergraduate/Baccalaureate or Graduate/Post graduate1: Two core course equivalents per year (one of the two must be Principles of Internal Auditing)2 Courses must be taught a minimum of one year prior to application Undergraduate/Baccalaureate or Graduate/Post graduate1: Principles of internal auditing AND Two additional courses, one of which must be core2 For an internship to be considered as a course, it must be tracked, evaluated and granted university credit Undergraduate/Baccalaureate or Graduate/Post graduate1: Internal Audit track/concentration/diploma incorporated into a degree program2 OR Internal audit major/degree2 For an internship to be considered as a course, it must be tracked, evaluated and granted university credit A minimum of four courses2 in the traditional classroom format are required as a Center Program • • Any discipline as approved by school Any discipline as approved by school Required Required Required Ensure IAEP program is within the scope of the existing school/department advisory board An active IAEP advisory board functioning separately or as part of a school/department board is required. At least one member should be an IA practitioner. An active IAEP advisory board functioning separately or as a sub-section of a school/department board is required. The sub –section members must IA practitioners. NA Minimum number completing the IAEP program is 10 Minimum number completing the IAEP program is 25 Accounting Finance Business School 1 To ensure “degree” classifications are understood around the world, consider the term “Undergraduate” and “Baccalaureate” degree as equivalent. “Graduate” and “Postgraduate” degree are also equivalent. See The IIA Global Model Internal Audit Curriculum at www.theiia.org/academic for recommended courses. 3 The Principles of Internal Auditing must be taught in the traditional manner, i.e. an in-person course, the second course may be considered for approval as a Distance Learning course. 4 Only the non-core course may be a Distance Learning course 5 Distance Learning is not an approved format for the Center Program. All courses must be provided in the traditional format. 2 1/3 The Institute of Internal Auditors Academic Relations INTERNAL AUDITING EDUCATION PARTNERSHIP FRAMEWORK • Internal Auditing Foundation Comprehensive Internal Auditing Center for Internal Auditing Excellence Category Recommended Teaching Levels (maybe professionally qualified or academically qualified as specified by the school’s accrediting body) Educators Education Requirements Professional Certification(s) Experience IIA Membership Students Internal Audit Internships/Co-ops IIA Membership All academic levels and practitioners All academic levels and practitioners All academic levels and practitioners BA/BS Masters (preferred) GRC and IA knowledge Masters PhD/ DBA/JD GRC and IA knowledge Appropriate Certification Appropriate Certification CIA required for all teaching internal audit courses Appropriate Certification CIA required for all teaching internal audit courses N/A • • Participate in GRC internal auditing consulting, OR Research activities for 80 hours during any five year period. • • Participate in GRC internal auditing consulting, OR Research activities for 160 hours during any five year period. BA/BS Masters (preferred) Governance, Risk and Control (GRC), and Internal Audit (IA) Knowledge Membership required beginning at least six months prior to application required for all teaching internal audit All teaching internal audit courses: Must be IIA members Continuing profession development recommended All teaching internal audit courses: Must be active IIA members Continuing profession development required N/A Minimum of 5 weeks internship or equivalent Co-op time4 Eight weeks to full semester internship or equivalent Coop time6 Membership preferred Membership required Membership required Attend three IIA chapter/institute or student meetings Attend minimum of three local IIA chapter/institute or student meetings Take an active role chapter/institute activities At least 60 percent take one or more parts of the exam At least 90 percent take one or more parts of the exam N/A CIA Exam before graduation. before graduation. 6 Co-ops or working in internal audit or other “real” world experience such as case studies or team “live” audits may be substituted for internships and must be documented by school. Participation in Professional Organizations N/A 2/3 The Institute of Internal Auditors Academic Relations INTERNAL AUDITING EDUCATION PARTNERSHIP FRAMEWORK • Internal Auditing Foundation Comprehensive Internal Auditing Center for Internal Auditing Excellence Category Comprehensive and Center IAEP Program Coordinators (educators) IIA Committee Members IIA Professional Staff Chapter/Institute Members Guest Speakers – IAAAF Donors Materials and services provided by The IIA Books Teaching aids Selected Case studies IIA Academic Relations web page Promotional materials Symposia, summits, forums “Educators Only” section on Web5 Funding Through IAAAF8 N/A Resources Mentors/People Resources Supplied by IIA HQ or local IIA affiliates Comprehensive and Center IAEP Program Coordinators (educators) IIA Committee Members IIA Professional Staff Chapter/Institute Members Guest Speakers – IAAAF Donors Books Teaching aids Case studies IIA Academic Relations web page Promotional materials Symposia, summits, forums “Educators Only” section on Web7 Other resources for Comprehensive Program only May request grants Collaboration of Center IAEP Program Coordinators (educators) IIA Committee Members IIA Professional Staff Chapter/Institute Members Guest Speakers – IAAAF Donors Books Teaching aids Case studies IIA Academic Relations web page Promotional materials Symposia, summits, forums “Educators Only” section on Web7 Other resources for Center Program only May request grants 7“ Educators Only” web section is available only to IAEP Educators. (Coming soon) nternal Auditing Academic Advancement Fund is available to Comprehensive and Center programs for the purpose of enhancing their IAEP programs. For specific funding priorities, please contact academic@theiia.org or visit “Educators Only” section on Web at www.theiia.org/academic-relations (Coming soon) 8 3/3
