CIA is short for Certified Internal Auditor. It is not only the symbol of experts in the field of international internal auditing, but also the only recognized professional qualification in the field of international auditing. You must pass the examination organized by the Institute of Internal Auditors (IIA) to obtain the CIA.
IIA is a global organization of internal auditors. The Association was founded in new york 194 1 USA. It enjoys advisory status in the United Nations economic and social development institutions, is a permanent observer of the International Organization of Supreme Audit Institutions, and is also a member of the International Government Financial Management Committee and the International Federation of Accountants. The association has 196 branches, distributed in more than 100 countries and regions. China Institute of Internal Audit 1987 joined the association and became a national branch. The Association currently has more than 70,000 global members.
IIA has held the qualification examination for registered internal auditor in designated places around the world since 1974, and issued the certificate of registered internal auditor to those who passed the examination. Certified internal auditor? Title. 1998 china institute of internal audit signed an agreement with IIA to introduce IIA international registered internal auditor examination into China, and achieved success. By 2002, about 2,200 people in China had passed the CIA exam, and in 2002, 8,000 people signed up for the exam, with a passing rate of about 30%.
China institute of internal audit is responsible for organizing, leading and coordinating the national qualification examination for international registered internal auditors, contacting and coordinating with the International Institute of Internal Auditors, and reporting the examination work to it.
The internal audit (division) associations of all provinces, autonomous regions and municipalities directly under the Central Government shall be responsible for the organization, leadership and coordination of the qualification examination for international registered internal auditors in test centers.
ISO internal auditor refers to a qualification that is trained according to ISO standards and passed the examination to obtain the internal quality management system audit. Generally, training and assessment are conducted by institutions with ISO-related system consulting qualifications recognized by CNCA, and only those who pass the assessment can take up their posts. It is only applicable to the internal audit of enterprises (units), familiar with the operation process and management responsibilities and authority of enterprises, competent as the basic means and requirements of quality management system for self-improvement and self-management of enterprises, responsible for internal management review, leak detection, supervision and proposing rectification plans.
Relative to the internal auditor, it is a national registered auditor. Generally, this qualification has to go through a more rigorous training examination and internship period, that is, the cumulative audit time reaches a certain amount. Moreover, it needs to be hung in a certification institution with certification qualifications recognized by the National Certification and Accreditation Administration, which is divided into part-time and full-time jobs.
General enterprises carry out system certification, first organize internal auditors to audit the enterprise to determine whether the system is effective, rectify the unqualified and weak links found in the audit, and then the certification body sends an audit team to audit the enterprise, thus obtaining the certification qualification.
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