Purpose of Endorsed Programs

The Institute of Internal Auditors (IIA) is committed to increasing and improving internal auditing education in colleges and universities. Internal auditing is fundamental to the internal control process of any well-run organization. Therefore, education in internal auditing should be part of every business and public administration curriculum. This represents a significant shift in the timing of internal auditing education within an individual’s career. In the past, most internal auditing education was obtained through employer in-house training programs, or through programs offered by the IIA or other professional organizations. Today's focus is on selecting colleges and universities that can offer quality internal auditing programs on a continuing basis.

The selected programs are referred to as an Endorsed Program and a formal title, "IIA Internal Auditing Education Partnership Program" (IAEP). These IAEPs offer the study program in internal auditing-related disciplines. The program offers at least two courses in internal auditing disciplines, each offered at least once a year, to be considered an IIA IAEP. At least one course must focus on the principles and practice of internal auditing.

To be successful, the IAEP must have the ability and resources necessary to support the program. The IAEP schools work closely with the IIA to develop meaningful internal auditing curricula and assist other colleges and universities in establishing a similar program. The IAEPs' success helps the IIA establish internal auditing education worldwide. It demonstrates to other universities that internal auditing education is worth the necessary resource commitment.

The IIA endorsement assists IAEP schools in obtaining resources, both internally and externally, and helps in recruiting qualified students, as well as internships and job placement. IAEP schools may use the phrase "IIA Endorsed Internal Auditing Program" as letterhead, in program-related publications, and in other publicity and student recruiting efforts. Finally, the IIA provides certificates of completion that are presented by IAEP coordinators to students who successfully meet IAEP graduation requirements.

The program must provide a description of the current or planned internal auditing program, including specific course names, course content, and frequency of course offerings, available internships, and admission criteria. The proposal should provide evidence that department, faculty and university officials support the proposed IIA program. Each Program needs a dedicated individual who is willing to spearhead the effort necessary to establish and maintain an internal auditing program. Faculty interest in the area can be demonstrated through active membership in The IIA, CIA certification, and internal auditing experience. Programs that attract more than one qualified faculty member with an interest in internal auditing will be given priority since the probability of program longevity is greater. There must be sufficient faculty to allow transfer of teaching responsibilities from normal course offerings to the internal auditing courses. Funds must be available to provide resources such as library materials as well as support in such areas as travel to IIA meetings and professional development programs.

The IAEP should have an existing business or public administration program that is of high quality, which establishes a standard for any new developed program. An accreditation or recognition should provide evidence of the quality criteria of the program. Quality can also be judged by the financial and non-financial support received by the institution and department. As mentioned previously, there should be sufficient support for preparing the internal auditing courses as well as for materials and travel.

The IIA lends support to the program in many ways, such as providing internships and faculty residencies, securing guest speakers for class, and making professional development programs available to students and faculty. It can also help establish and support an IIA Student Chapter, create scholarships, and provide donations of funds or materials to the program.