IIA Today September 2010

Today A MESSAGE FROM THE INSTITUTE OF INTERNAL AUDITORS

Investing in Tomorrow's Internal Auditors

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News from The IIA and the Internal Audit Profession Investing in Tomorrow's Internal Auditors October and November Training Opportunities from The IIA Buy a Bundle and Save a Bundle!

© 2009 Ernst & Young LLP. Ernst & Young refers to the global organization of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young LLP is a client-serving member firm located in the US.

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Internal Audit adds value to the organization when it helps protect and enable business performance. But how can you meet these goals when economic pressures may have limited your available resources? Our worldwide network of advisors can help you understand what leading organizations are doing to address these challenges.

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welcome message

Today PUBLICATION DIRECTOR

Susan Follick EDITOR

Melissa Calhoun STAFF EDITORS

Allison Cain Lisa Krist CONTRIBUTING EDITOR

Margo Baeta ART DIRECTOR

Jon Peters PRODUCTION MANAGER

Lori Shewack

Dear Fellow IIA Members, As a longtime volunteer for The IIA and an advocate for our profession, I have had the privilege to meet many of the educators, thought leaders, and talented practitioners who are “investing in the future of our profession.”

These individuals, who are so passionate about the internal audit profession, support The IIA’s mission and Strategic Plan to enhance the value and understanding of our profession through educational endeavors around the world. Their value can be measured and seen in our organizations, universities, and among our brightest students.

This edition of IIA Today highlights the contributions of The IIA’s Academic Relations Department, the Academic Relations Committee (ARC), the Internal Auditing Education Partnership (IAEP) program, and the Internal Auditing Academic Advancement Fund (IAAAF). I am confident you will gain a better appreciation of the importance of these academic programs and learn how you can support their efforts.

IIA PRESIDENT AND CEO

Richard F. Chambers, CIA, CCSA, CGAP IIA CHAIRMAN OF THE BOARD

Günther Meggeneder, CIA

IIA Today is a bimonthly publication produced exclusively for members of The IIA. To learn more about this publication, please visit www.theiia.org/IIAToday.

We welcome all comments, questions, and feedback. Please send your message to IIAToday@theiia.org and include your name and contact information.

The Institute of Internal Auditors

247 Maitland Ave. Altamonte Springs, FL 32701-4201 USA +1-407-937-1100 www.theiia.org All contents copyright © The Institute of Internal Auditors (IIA) 2010.

I encourage you to promote internal auditing within your own organization and through your local IIA chapter. We’ve included some suggestions on how to volunteer, be a mentor, champion a program, donate books to a resource library, and contribute to the IAAAF. As a member of the profession of internal auditing, I believe we have a responsibility to give back to a profession that has not only been good to us but to invest in the future of our profession so that it can continue to grow. The IIA can help you invest in the future of internal auditing and enrich your own education and career through a “lifetime pathway of education.”

As we prepare to celebrate our 100,000th CIA, I am so very excited about our profession reaching this milestone. How exciting it will be for the individual who receives his/her CIA, and at the same time, is recognized as the 100,000th CIA. I’d like to take this opportunity to thank the many dedicated volunteers and educators who invest their time to inform students of the role that an internal audit function plays in helping management achieve its business objectives and assisting the Audit Committee in fulfilling its oversight responsibilities. What an exciting time it is to be an internal auditor!

Sincerely, Denny K. Beran, CIA, CCSA Senior Vice Chairman of the Board

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news

Tune in for Sept. 30 Members-only Webinar The IIA is hosting a free Members-only Webinar on Thursday, Sept. 30, from 1:00 - 2:00 p.m. EDT titled “Auditing Systems Development Projects and Providing Tough Advice.” The webinar will be presented by Steve Mar, CFSA, CISA, who serves on The IIA’s Advanced Technology Committee, works as an IT auditor in the retail industry, and has previously been a technical audit consultant and principal at a Big Four firm. This webinar will cover system development risks and how an auditor may review implementation projects.

Members-only Webinars are NASBA-eligible and provide CPE credit for IIA and possibly other professional designations. Members should watch their e-mail and The IIA’s Web site for the announcement of open registration. For more information and to register, visit www.theiia.org/mow.

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Canadian Members to Vote on Institute Proposal For some time, IIA members in Canada have been asking, “What if we had our own, uniquely Canadian Institute?” Even though Canada’s membership is the third-largest of any other country involved with The IIA, Canadian members have only dreamed about the potential and advantages of having a national institute. That is, until now…

The Canadian Council and the Canadian Institute Team have shifted the limitless possibilities of “what if” to a very feasible probability. Over recent months, they have garnered approval from The IIA’s Global Board of Directors and the North American Board to move forward. And recently, all 12 Canadian chapters approved resolutions in support of the initiative.

The next phase in the process — individual voting — involves the direct participation of Canada’s more than 7,000 members. “We have worked diligently to educate Canadian internal auditors about the extraordinary opportunities a national institute in Canada will bring to practitioners, as well as to the profession,” says Canadian Council Chairman Todd

Horbasenko, CIA, CCSA, “And now, bringing the concept of a Canadian institute to a vote before our members is a milestone worthy of celebration.”

From Sept. 15 through Oct. 15, 2010, IIA members in Canada will head to the polls — virtually.

Through the use of IIA Global Headquarters’ survey software, Canadian members will use their IIA member ID and vote YES or NO to proceed with the proposal. A YES vote supports the creation of an interim institute to operate January 2011 through December 31, 2012; and to become a full Canadian institute as of January 1, 2013.

To become knowledgeable about the Canadian institute’s potential and process prior to voting, the Canadian Council and Canadian Institute Team invite all members in Canada to visit IIA Canada’s Web site, www. theiia.org/canada, and review the benefits, resources, frequently asked questions, testimonials, and updates.

Calling all Canadian members: Now is the time to make your voices heard!

news

New Reports on Emerging Issues The IIA recently released two new reports, “Ensuring Compliance With the Anti-Bribery Recommendation” and “On the Road to Effective Control Monitoring.” These reports can be downloaded in PDF format at www.theiia.org/knowledgeservices.

“Ensuring Compliance With the Anti-Bribery Recommendation” is a knowledge briefing focusing on the effectiveness of ethics and compliance programs in relation to the recent Organisation for Economic Co-operation and Development’s (OECD’s) Anti-Bribery Recommendation. “On the Road to Effective Control Monitoring” is a report illuminating the ways chief audit executives (CAEs) can help management implement more reliable and cost-effective controls.

The IIA regularly publishes alerts, briefings, and reports on the latest trends and emerging issues of interest to CAEs and internal auditors.

Watch for Launch of the Audit Executive Center The IIA will launch its highly anticipated Audit Executive Center this fall. This essential resource for audit professionals is a new IIA initiative designed specifically for chief audit executives (CAEs) from industries and organizations of all sizes.

The heart of the program is the Audit Executive Center Web Portal, which will provide instant access to a virtual community containing: ■■ A Knowledge Center.

■■ A Resource Library.

■■ Discussion Forums.

■■ Newsletters, including The IIA’s CAE Bulletin.

■■ Special events designed to build and enhance

professional development.

The Audit Executive Center will be available with a choice of three different service levels: Professional, Advocate, and Ambassador. Members will have the opportunity to choose a level that best matches the support they need.

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When did you decide to become an internal auditor? Did you find internal auditing, or did the profession seem to find you?

Chances are you didn’t grow up knowing you’d be an internal audit practitioner. Your school most likely didn’t have an Internal Auditing Education Partnership (IAEP) program endorsed by The Institute of Internal Auditors (IIA) to help guide you, either. You probably never had the chance to start your career as an “internal audit-ready” professional.

Today, The IIA’s Academic Relations Department and Academic Relations Committee (ARC) are working to change that — to give today's youth an opportunity to start their internal audit careers off on the right foot. They've been partnering with schools and IIA chapters and institutes to reach out to students through the development of internal audit programs that focus on the internal auditors of tomorrow. After all, it can be said that internal auditing is the profession of the future, and students most certainly are the future of the profession.

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In a paper titled “Internal Audit and Academia – A New Alignment,” author Mike Lapelosa, IT audit manager at Guardian Life Insurance Co. of America, argues that a partnership to support internal audit education is crucial for the future of the profession. Lapelosa is actively involved in the New York Chapter’s academic relations efforts to build awareness of the profession among students and educators.

“The IAEP program was developed to respond to the growing interest in internal audit education at institutions of higher learning,” he notes.

“The IAEP program also addresses a general need of practitioners interested in hiring students who possess a well-rounded skill set for conducting internal audits.”

A commitment to education has always been a cornerstone of The IIA. In fact, one of The Institute’s main objectives is to be the profession’s principal educator. Moreover, one of the primary objectives of The IIA’s 2014 Strategic Plan is to make internal auditing universally recognized as a profession. As a result, The IIA’s global leadership will work with local chapter and institute leaders to identify, support, and monitor wellrespected universities that are willing and able to teach internal auditing and/or become IAEP schools. The IIA also will develop relationships with key educator groups and collaborate with local chapters and institutes to outline the benefits of teaching internal auditing in colleges and universities and broadening student awareness of internal auditing as a career.

“Many college students and accounting majors do not even know there is a rewarding career alternative to external auditing.”

– M. Lapelosa The IIA’s Academic Relations Department has developed a presentation titled “Internal Auditing in the Spotlight” to reach out to students and explain why it’s a great time to be an internal auditor. The profession is growing as the visibility and value of the internal audit function is recognized as one of the cornerstones of good governance within organizations.

Lapelosa emphasizes the importance of reaching students while they are still in school. “Since internal auditing is fundamental to the governance process of any well-run organization, internal audit education should be part of every business and public administration curriculum,” he says.

Education is also important because “many college students and accounting majors do not even know there is a rewarding career alternative to external auditing.”

developed a Global Model Internal Audit Curriculum, which draws from the following resources: ■■ The IIA’s Competency Framework.

■■ The IIA’s Common Body of Knowledge Study.

■■ Certified Internal Auditor (CIA) syllabus.

■■ Feedback from educators and practitioners.

Schools wanting a more formal affiliation with The IIA can become part of the IAEP program by undergoing a rigorous application process and agreeing to being monitored by The IIA’s ARC. IAEP program schools teach an IIAendorsed internal audit curriculum within an undergraduate or post-graduate degree. The level of commitment the school is able to offer determines

To heighten awareness of the internal audit profession and provide students with quality instruction, The IIA has designed a robust academic program that prepares students for the profession with input from educators and practitioners. The program allows for various degrees of commitment by schools based on their needs and capacity. To assist schools in determining what material should comprise an internal audit curriculum, The IIA w w w. t h e i i a . o r g

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the IAEP-specific program the ARC assigns to the school. School programs are assigned one of the following three classifications: ■■ Centers for Internal Auditing Excellence (Centers).

■■ Comprehensive Internal Auditing Program (Comprehensive).

■■ Internal Auditing Foundation (Foundation).

For schools unable to commit to any IAEP program, the ARC is working to develop a program that will permit schools to “test the waters” in the internal audit arena. This program would require at least a minimum coverage of internal audit topics in an existing, compatible course. More information about this new program will become available in early 2011.

The benefits of these types of educational programs are numerous. Dr. Glenn E. Sumners, CIA, professor and director of Louisiana State University’s (LSU’s) acclaimed Center for Internal Auditing in Baton Rouge, believes a solid internal audit program gives students a competitive advantage at work. These students graduate as “internal audit-ready”

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talent and bring their set of learned skills to the job.

“It’s a win-win situation for students, the university, and an organization’s internal audit department when they hire [these graduates],” Sumner says. “Internal auditing is the most interesting course you can teach.

The creative thinking, analysis, and unstructured problem solving teaches students how to think and prepares them for any type of career in management. Their teamwork and communication skills are valuable assets to any organization.”

Sumners’ students agree. Kristalynn N. Kindschuh acknowledges that without the program, she would have little knowledge of internal auditing.

“I would not have the experience of real-world auditing, the communication skills necessary to succeed, or the connections necessary to prosper in the internal audit community and in my career,” she says.

Rachel Bond, who recently completed an internship at Deloitte in New York City, is a non-voting student member of the ARC and the internship coordinator at LSU’s program.

She is another IAEP program success story. “I didn’t even know what internal auditing was until a friend suggested the program,” she recalls.

“After my first day in class, I realized this was what I had always wanted to do. I just didn’t know the name.”

Bond describes Sumners as more than just a professor; he’s a mentor who champions internal auditing she says. “I wouldn’t be where I am today if it wasn’t for this program.

Talking about internal auditing and

the academic program is my passion.

We need to build the future from the ground up by being someone’s champion.”

Dr. Rebekah Heath, CIA, CPA, is the assistant professor and coordinator of internal auditing at Pittsburg State University, which offers a minor in internal auditing. She is also the faculty advisor for Pittsburg State’s student chapter of The IIA. “Internal audit is a mystery to so many people – even experienced business people,” she says. “If we want to attract the best and brightest to the profession, we need to market internal auditing – the more marketing the better. The best way to do that is for practitioners to share their experiences with students.”

Dr. James L. Worrell, CIA, CPA, CISA, assistant professor of accounting and IAEP coordinator at the University of Alabama at Birmingham’s School of Business, believes the success or failure of the internal audit profession can be found in universities today among the students. “In business, we advise our management team to spend now to ensure future success. It is expected that we invest in our people so they may be productive and contributing employees well into the future, thereby contributing to the organization’s ongoing success,” he says. “The same can be said of investing in the future of the internal audit profession.”

Becoming active in The IIA as a student and educator is more important today than ever, Worrell says.

“With these difficult economic times, universities are seeing their budgets

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“After my first day in class, I realized this was what I had always wanted to do. I just didn’t know the name.”

– R. Bond cut dramatically, which has a direct effect on the resources available to faculty and students. Many times, we look to our local IIA chapters for support to help make up the difference,” he says. “Even something as small as a $500 scholarship can mean the difference between a promising student being able to attend class or being forced to forgo his or her schooling for another semester.”

As an IIA member, there are many ways to support the profession through The IIA’s Academic Relations Department, your local IIA chapter, or the Internal Auditing Academic Achievement Fund (IAAAF). The Chapter/Institute Academic Relations Program provides materials for chapter events such as student nights or career fairs. Through your local IIA chapter or institute, you can identify a program or student to mentor. Your chapter or institute can donate a book or an entire resource library to a local university. Organizations, chapters/institutes, individuals, and foundations are invited to donate to the IAAAF – which supports, enhances, and grows IAEP programs at approved colleges and universities worldwide.

Now is a good time to lend your support. Veronica Johnson, CIA, manager of academic relations at The IIA, has noticed an encouraging trend.

“Many are saying that with the economy the way it is, students will find it difficult to be hired for internal audit

positions. Reading the literature and speaking with the IAEP coordinators, and several of our practitioners, I see that the tables are beginning to turn,” she says. “When the hiring of graduates begins to accelerate, those hiring internal auditors will be turning to the IAEP programs for their organization’s talent.”

In fact, last year when one organization in Texas was searching for an intern through its Web site, it stated, “Participation in an IAEP program preferred.” That is high praise for the program, Johnson notes. “Other

organizations hiring interns tout how smart today’s students are, and when it comes to internal audit students, I have been told that they audit rings around other equally smart students.

That’s because they already have the communication skills and internal audit concepts and tools needed to perform entry-level activities without major supervision. They are ‘internal audit-ready.’”

For more information on The IIA’s Academic Relations Department, the ARC, IAEP programs, and the IAAAF, visit www.theiia.org/ Academic or contact Veronica Johnson at veronica.johnson@theiia.org or +1-407-937-1376. Criteria for the IAEP programs and a complete listing of IAEP program schools are available at www.theiia.org/IAEP.

Five Ways You Can Make a Difference!

1. Volunteer to speak to students about internal auditing as a guest lecturer at a high school, community college, or university. Look for materials to help your presentation at www.theiia.org/academic.

2. Mentor a college student or intern. Your local chapter/institute can pair you with a student for “shadow an internal auditor day.”

3. Sponsor students and educators to attend chapter meetings or give them a subscription to Internal Auditor magazine.

4. Donate an audit library collection to a local high school, college or university, or to your alma mater. The IIARF Bookstore can help you with special rates and bundle options at www.theiia.org/Bookstore.

5. Contribute to the Internal Auditing Academic Achievement Fund (IAAAF). Visit www.theiia.org/iaaaf and click on the “Donate Now” button.

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calendar

IIA Members:

Register for IIA Seminars and Virtual Seminars early and save an additional 10%!

4 – 7 / IIA / Deloitte Seminar Auditing PeopleSoft, Costa Mesa, CA, USA

Explore all the functions of PeopleSoft, from its security and workflow functionality to its login and password management features.

5 – 8 / Seminars San Francisco, CA

Choose from 11 professional development seminars including two of our most popular courses, Beginning Auditor and Audit Manager Tools and Techniques.

7 / Webinar

Creating the Internal Audit Value Proposition

11, 13, 15, 18, 20, 22 / Virtual Seminar Operational Auditing: An Introduction

Get started reviewing those areas of your organization where the business actually gets done – operations. Early registration cutoff: September 10.

11 – 14 / Audit Executive Training Vision University: The New CAE

Gain insight, guidance, and an improved knowledge of how to strengthen your audit team to meet today's challenges and inspire peak performance.

12 – 15 / Seminars Chicago, IL

Join your colleagues during one of eight courses including The New SEC Proxy Disclosure Rules: A Strategic Opportunity for Internal Audit and Internal Auditing for Fraud (IIA/Deloitte).

14 / Webinar

Integration of SOX and Operational Audits

18 – 20 / All Star Conference Las Vegas, NV

The 2010 All Star Conference features encore performances by The IIA’s highest rated conference speakers in a spectacular new location! The quality of the presentations, the topics covered, and the new location for the 2010 event are guaranteed to impress.

21 / Webinar

Whistleblower Systems and the Impact of Dodd-Frank

25, 27, 29, Nov. 1, 3, 5 / Virtual Seminar Value Added Business Controls: The Right Way to Manage Risk

Auditors and internal control officers will learn about internal controls and how to identify needed controls based on business objectives and risks. Early registration cutoff: September 24.

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calendar

Register today at www.theiia.org/Training.

1, 3, 5, 8, 10, 12 / Virtual Seminar Enterprise Risk Management: An Introduction

Improve your understanding of ERM and the COSO ERM Framework. Early registration cutoff: October 1.

1 – 4 / IIA / Deloitte Seminar Auditing JD Edwards

Increase the efficiency and effectiveness of financial and operational audits in a JD Edwards environment.

Early registration cutoff: September 17.

2 – 5 / Seminars San Diego, CA

Choose from seven courses from offerings on IT auditing, small audit shops, and more.

Early registration cutoff: September 17.

4 / Webinar

How to Take Risks Out Of Your Business: Seven Targeted Questions

8, 10, 12, 15, 17, 19 / Virtual Seminars Operational Auditing: Advanced

Expand your skill set to understand advanced operational control systems.

Value Added Business Controls: The Right Way to Manage Risk Learn about internal controls and how to identify needed controls based on business objectives and risks.

Early registration cutoff for both events: October 8.

8 – 9 / IIA / Deloitte Seminar

Computer-assisted Auditing Techniques, Costa Mesa, CA Topics covered include data manipulation and management terms, common data formats and structures, ACL scripts, and more. Early registration cutoff: September 24.

8 – 11 / IIA Deloitte Seminar SAP ERP Technical Audit, Boston, MA

Gain a deep knowledge of the elements and functions of SAP ERP knowledge.

Early registration cutoff: September 24.

11 / Webinar

Enterprise GRC: A Practical Step-by-Step Approach

16 – 19 / Seminars Las Vegas, NV

Register today for one of 12 courses on topics including dashboards and operational auditing.

Early registration cutoff: October 1.

18 / Webinar

Optimizing Value From Your Organization’s Business Relationships: Trust, but Verify w w w. t h e i i a . o r g

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study materials

Buy a Bundle and Save a Bundle!

New Bookstore Bundles Complement the Fundamental Audit Library Collection The IIA Research Foundation Bookstore is excited to offer two new product bundles designed to further supplement and enhance your audit shop’s available tools and resources. In addition to The Fundamental Audit Library Collection, which is a compilation of the most requested and indispensable tools for audit shops of all sizes, you can now purchase The Intermediate Audit Library Collection and The Comprehensive Audit Library Collection.

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study materials

The Fundamental Audit Library Collection – contains six resources imperative to any internal audit practitioner’s reference or study:

■■ To Revise or Not to Revise: Essential Guide to

Reviewing Somebody Else’s Writing ■■ Auditing Investments ■■ Sampling: A Guide for Internal Auditors

■■ International Professional Practices Framework

(IPPF) ■■ Implementing the International Professional

Practices Framework, 3rd Edition ■■ Internal Auditing: Assurance and Consulting

Services, 2nd Edition ■■ Sawyer’s Internal Auditing, 5th Edition ■■ Essentials: An Internal Audit Operations Manual ■■ Quality Assessment Manual, 6th Edition

The Intermediate Audit Library Collection – consists of resources available in the Fundamental Audit Library Collection plus specially selected products on topics such as: ■■ Audit Committees, Enterprise Risk Management, ■■ ■■ ■■ ■■ ■■ ■■ ■■ ■■ ■■ ■■

and Technology Assessing Risk, 2nd Edition Internal Control Integrated Framework Audit Committee Reporting: A Guide for Internal Auditing Audit Planning: A Risk-Based Approach Designing and Writing Message-Based Audit Reports Fraud Risk Assessment: Building a Fraud Audit Program Auditor’s Guide to Information Systems Auditing 20 Questions Directors Should Ask About Internal Audit Auditor’s Risk Management Guide: Integrating Auditing and ERM (2009) Enterprise Risk Management – Integrated Framework

The Comprehensive Audit Library Collection – comprises the Fundamental Audit Library Collection, the Intermediate Audit Library Collection, and books selected from The IIA Research Foundation Handbook Series:

■■ Auditing the Procurement Function ■■ Legal Services: Auditing the Process ■■ Audit Committee Effectiveness: What Works

Best, 3rd Edition ■■ Using Surveys in Internal Audits ■■ Corporate Governance and the Board: What

Works Best Don’t miss this opportunity to save money with exclusive member pricing. Visit www.theiia.org/Bookstore and use promotion code NEWLIBRARIES to save an additional 20% through September 30, 2010.

Item 1041 Fundamental Audit Library Collection IIA Members: $610 / Nonmembers: $750 IIA Members SAVE $140 With promotion code: NEWLIBRARIES IIA Members: $488 IIA Members SAVE over $260 Item 1042 Intermediate Audit Library Collection IIA Members: $1,120 / Nonmembers: $1,573 IIA Members SAVE over $450 With promotion code: NEWLIBRARIES IIA Members: $896 IIA Members SAVE over $670 Item 1043 Comprehensive Audit Library Collection IIA Members: $1,430 / Nonmembers: $2,120 IIA Members SAVE over $650 With promotion code: NEWLIBRARIES IIA Members: $1,144 IIA Members SAVE over $950

■■ Auditing Human Resources ■■ Intellectual Property: Auditing the Process ■■ Conflict Management and Negotiation Skills for

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special feature

CIA Designation Celebrates Major Milestone For nearly 40 years, internal auditors have come to The IIA to gain knowledge and credibility by earning the Certified Internal Auditor® (CIA®) designation. And for 40 years, The IIA has been honored to bestow thousands of individuals this prestigious designation throughout the world.

In the coming months, The IIA will be celebrating an exciting milestone – the awarding of our 100,000th CIA designation. The CIA is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their overall competency and knowledge of internal auditing.

If you’ve been thinking about pursuing your CIA designation, now is a great opportunity to do it. The indi-

vidual who becomes “CIA 100,000” will receive a special certificate presentation at an upcoming IIA event (travel expenses paid) as well as recognition for their local chapter or institute. What’s more, the winner will be honored with a commemorative brick with their name placed in the “Pathway to Progress” outside The IIA’s global headquarters.

The IIA’s certification program was officially established in 1973 largely due to the efforts of William S. Smith, CIA, The IIA’s first chairman of the Board of Regents, a former IIA chairman of the board, and a driving force behind the development of the CIA program. In his memory, The IIA presents the William S. Smith Award every year to the top-scoring candidates in the CIA program.

You could be our 100,000th CIA! Learn how you can earn this prestigious designation while putting yourself in the running to be our 100,000th CIA. Visit www.theiia.org/GetRewarded to learn more.

If you are already CIA certified, join us in our excitement by sharing your CIA experiences and the benefits you have gained through the designation.

Send comments, stories, and photos to Kristi Coombs at kristi.coombs@ theiia.org, and we will feature select stories on The IIA’s Web site.

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Committed to Your Success The IIA’s 2010 Principal Partners Each year, The IIA enters into an exclusive partnership with select organizations that are uniquely positioned to enhance your career by offering you the tools, techniques, services, and support that you need to be the best audit professional.

By actively serving as members and volunteers within The IIA, participating in the introduction of new guidance and processes, developing and facilitating world-class training, and adhering to The IIA’s International Standards, these 2010 Principal Partners have shown their commitment to the advancement of the internal auditing profession.

You are encouraged to tap into their experience and expertise by learning more about them and their commitment to your success.

Visit www.theiia.org/go?to=PrincipalPartners for direct links to their Web sites.

2011 Conference Schedule 247 Maitland Avenue Altamonte Springs, FL 32701-4201 USA

March 14 – 16, 2011

General Audit Management Conference ARIA Resort and Casino / Las Vegas, NV

Please recycle this brochure by passing it along to a colleague.

April 4 – 6, 2011

Gaming Conference

Planet Hollywood / Las Vegas, NV

July 11 – 13, 2011

70th International Conference Kuala Lumpur, Malaysia

August 29 – 31, 2011

Governance, Risk, and Compliance Conference Omni Orlando Resort at ChampionsGate / Orlando, FL

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Details to be announced.

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All Star Conference

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October 2011

NONPROFIT ORGANIZATION U.S. POSTAGE PAID THE INSTITUTE OF INTERNAL AUDITORS

September 2010

Investing in Tomorrow's Internal Auditors

Today A M E M B E R S - O N LY P U B L I C AT I O N