Today A MESSAGE FROM THE INSTITUTE OF INTERNAL AUDITORS
The Road to Learning Choose Your Vehicle and Get On Board
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September/October 2011
News from The IIA and the Internal Audit Profession The Road to Learning Taking It to the Next Level
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Welcome message
Today PUBLICATION DIRECTOR
Carrie Summerlin EDITOR
Melissa Calhoun STAFF EDITORS
Lisa Krist Paula Michaels CONTRIBUTING EDITORS
Christina Brune ART DIRECTOR
Jon Peters Graphic Designer
Brandie Tate PRODUCTION MANAGER
Lori Shewack
Dear IIA Member: As vice president of Learning Solutions for The Institute of Internal Auditors, I’m excited to share with you the many changes that our team has been making to serve you better. This issue’s feature story, The Road to Learning: Choose Your Vehicle and Get Onboard, page 6, explores the improvements that The IIA has undertaken to ensure that our members and customers have the knowledge and skills they need to provide the best service to their organization. It all began with a new vision that highlights The Institute’s role as an innovative leader in member-driven internal audit learning, and a mission statement that sets forth our responsibility to provide quality, engaging learning opportunities for our members and customers. With that, our Educational Programs group was renamed and transformed into a new Learning Solutions team, reflecting a shift in our training approach. We’re no longer focused on teaching, but on learning. We no longer have instructors, but facilitators who truly understand how to advance the learning process.
IIA PRESIDENT AND CEO
Richard F. Chambers, CIA, CCSA, CGAP IIA CHAIRMAN OF THE BOARD
Denny Beran, CIA, CCSA
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
Our improved, member-centric approach translates into a greater focus on strengthening communications with our members and providing the highest quality, convenience, and value. We’ve also adopted the guiding principles of flexibility, integration, and effectiveness. We’re revamping course content and improving consistency across all of our product lines. We also installed a new training program for facilitators and merged our Conferences and Seminars committees to form a new Learning Solutions Committee that serves as a trusted adviser regarding new topics of interest. All of these efforts demonstrate The IIA’s renewed commitment to giving you the very best in internal audit training and ensuring that we live up to our reputation as the global leader in internal audit education, research, and technical guidance. Bonnie Ulmer Vice President, Learning Solutions The Institute of Internal Auditors
All contents copyright © The Institute of Internal Auditors (IIA) 2011.
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News
IIA to Offer Certification in Risk Management Assurance The IIA will offer a new certification allowing audit practitioners to demonstrate their ability to provide advice and assurance to audit committees and executive management on whether key risk management and governance processes in their organizations are in place and effective. The Certification in Risk Management Assurance (CRMA) exam will be offered starting in mid-2013. “Many believe inadequate risk management and weak governance were major factors in the corporate failures leading up to the recent worldwide financial crisis,” said Alan N. Siegfried, chairman of The IIA’s global exam development committee and Auditor General for the Inter-American Development Bank. “Events over the past decade such as financial scandals, new legislation, technological advancement, corporate global expansion, and economic fluctuations have prompted more involvement from internal auditing in risk management.” As stated in the definition of internal auditing outlined by the International Professional Practices Framework for internal auditors, internal auditing “helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.” Results of a recent job analysis survey related to The IIA’s Certified Internal Auditor® (CIA®) designation, as well as recent stakeholder surveys, strongly support the need for the internal audit function to be involved in an organization’s risk and governance processes. Approximately all of the respondents (98.6 percent) indicated that knowledge of corporate/organizational governance principles and risk management techniques were part of their position’s requirements. Beginning in October, qualified individuals with knowledge and experience in risk management assurance can begin applying for the CRMA prior to the exam launch through a “professional experience recognition” process. More information on the specifics of this process will be available soon. The CRMA exam will ultimately be translated into multiple languages and the designation offered globally. For more information about the new CRMA designation, visit www.theiia.org/certification/crma .
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Internal Auditor Magazine Receives Accolades The Florida Magazine Association (FMA) has once again recognized The IIA’s Internal Auditor magazine for its editorial and design excellence. The FMA honored the magazine with 10 awards. “The magazine has a long history with the Charlie Awards, and it’s great that the hard work of our staff, authors, designer, and illustrators continues to be appreciated and honored through FMA,” says Anne Millage, Internal Auditor’s editor in chief. Internal Auditor won the top honor — the “Charlie” award — in four areas of the trade/technical category: best overall design, best editorial/commentary/opinion, best illustration, and best cover. Visit the online version of the magazine at www.InternalAuditorOnline.org .
News
Share Your Knowledge Whether it’s an article, audit program, checklist, white paper, research report, opinion piece, or classroom training material, The IIA is looking for fresh content for publication from leading internal audit experts. Writers are eligible to receive up to a maximum of 50 hours of continuing professional education credit during a twoyear period to be used toward any IIA designation. If you or someone you know would like to become a contributing author or content developer, we encourage you to consider our many publication venues, including The IIA’s Audit Executive Center, Internal Auditor magazine, The IIA Research Foundation, The IIARF Bookstore, and Curriculum Development. Visit www.theiia.org/Authors for details.
Inspiring IIA Volunteers Recognized More than 60 IIA members around the country dedicated 295 hours of volunteer time to Junior Achievement (JA) during the 2010-2011 school year. Topping the list of chapters most supportive of The IIA’s partnership with JA (based on overall hours served, as well as volunteers per chapter size) are IIA-Birmingham, IIA-Tri-State (Evansville), and IIA-Montgomery. These three chapters are the recipients of the 2010-2011 “Most Inspiring Chapter” Award. “The opportunity to volunteer with Junior Achievement is an extremely rewarding experience for our chapter members. The classroom program used is well organized and easy to teach to our 2nd graders,” says IIA-Montgomery president Melissa Jordan. “It’s exciting each week to walk in the classroom and see their smiling faces, eager to listen and learn.” Junior Achievement is the world’s largest organization dedicated to educating students about workforce readiness, entrepreneurship, and financial literacy through experiential, hands-on programs. IIA-Birmingham had the most impressive turnout with 18 members volunteering 84 hours in the classroom. Other chapters to be commended for their JA volunteer participation include IIA-San Antonio, IIA-Detroit, and IIA-Albuquerque. For more information about volunteering for JA, contact pr@theiia.org or visit www.theiia.org/Inspire .
Find The IIA on Social Media Join the conversations — join our communities! Participate in numerous discussions with 28,000 members of The IIA’s LinkedIn Group. Share photos and interesting links, and “like” your favorite comments on our Facebook fan page, where 5,000 of The IIA’s closest friends are gathered. And tweet, retweet, and follow our tweets along with 2,000 other IIA Twitter followers and tweeters. Get the latest guidance, events, research, and important news from The IIA. Visit www.theiia.org/SocialMedia for quick links to our social media platforms.
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Feature story
The Road to Learning Choose Your Vehicle and Get On board The IIA’s Learning Solutions team is improving its efforts to provide quality training in a variety of formats, with flexible scheduling and competitive pricing, to ensure that no practitioner is left stranded on the roadside. As the internal audit profession’s global leader in certification, education, research, and technical guidance, The IIA has long recognized the importance of professional development and continuous learning. Now, with today’s rapidly changing business priorities, the introduction of new technologies, and the initiation of a chairman focused on helping internal auditors remain relevant to their organizations, The IIA has reenergized its efforts to provide quality learning solutions that meet the needs of every audit practitioner, regardless of travel schedule, training budget, learning style, or experience level. What was once a solid collection of more than 60 IIA educational courses is fast becoming an outstanding integrated professional development program and an indispensable key to career enhancement, thanks to The Institute’s new holistic approach to learning solutions and its renewed commitment to flexibility, responsiveness, quality instructional design, and facilitator support and development. “Our team is consistently working to improve our already excellent educational programs,” says Bonnie Ulmer, vice president of Learning Solutions for The IIA. “We’re especially excited about raising the bar on quality, tailoring our offerings to meet the needs of our customers, and taking advantage of multiple learning platforms to provide unsurpassed value.”
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An Array of Learning Solutions • Public Seminars: Multi-day training events that offer a variety of classroom-style courses. • On-site Training: Customizable courses for five or more attendees presented at the organization's location (or delivered virtually to multiple locations simultaneously). • Virtual Seminars: Courses similar to the public seminar offerings, though offered via the Internet in shorter sessions over multiple days. • Members-Only Webinars: Monthly one-hour sessions that cover high-level content and are offered free of charge to IIA members. • eWorkshops: NEW! Interactive, multi-day online training sessions on various topics, offering the flexibility for participants to attend one or more sessions on specific subjects. • The IIA's CIA Learning System™: A flexible, customizable Certified Internal Auditor® training program that combines printed materials, interactive online study tools, and optional instructor-led course materials. • Conferences: Multi-day, multi-track training events that draw practitioners from around the world and offer unparalleled opportunities for networking. • Self-study Programs: Self-study training products offered through a third-party vendor. • Vision University: A three-to-four-day executive development program for new or aspiring chief audit executives. All of The IIA's Learning Solutions are NASBAcertified and aligned with The International Professional Practices Framework.
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The Art and Science of Learning One key enhancement to The IIA’s approach to education is its heightened focus on instructional design, the strategy and theory behind how adults learn. To that end, the Learning Solutions team hired Curriculum Design and Quality Manager Shauna Vaughan, an education expert who holds a master’s degree in instructional systems design. Vaughan works closely with subject matter experts to redesign existing course content to improve the quality and consistency of IIA courses, provide greater support for facilitators, and incorporate adult learning theory that truly facilitates learning. “We want them to take what they’ve learned and apply it, change their behavior, and use their newly learned skills to make a difference in their organizations,” she says. “That’s what real learning is all about.” Vaughan is just one member of an innovative team that’s transforming the way The IIA approaches training design and delivery from “instructor-centered” to “learner-centric.” “Our goal isn’t merely to transfer an instructor’s body of knowledge to the attendees,” explains IIA Instructional Design Manager Don Levonius. “We want to go a step further and transfer all of the knowledge in the room. Sometimes that knowledge comes from one participant to another, which requires that we give course participants enough time to engage in discussions, exercises, and activities.” Levonius, formerly a learning and development manager at The Walt Disney Co., was brought on board to improve the development and support of IIA facilitators. “At The IIA, we’ve always had the most knowledgeable, credentialed, experienced internal audit practitioners as our facilitators, but we’re now coaching them on how to embrace this learner-centric approach and accommodate today’s cultural demand for an engaging, interactive learning experience in which participants gain applicable skills,” he says. To that end, The IIA has installed a rigorous new Facilitator Qualification Training and Audition program, an intensive three-and-a-half-day facilitator training and selection process that culminates with an audition. During the program, candidates learn professional facilitation techniques and have an opportunity to get in front of their peers and be critiqued. “As we continue to develop our talent, we can expect that The IIA’s training programs
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will be recognized among Disney, FranklinCovey, and others known for their top quality training programs,” says Levonius. In addition to improving the development and support of its facilitators, The IIA is focused on attracting new conference speakers. “Expanding our pool of speakers improves the quality of our conferences and adds value to the content development process,” explains Agnes Amos, director of Conferences and Executive Training.
Online Learning Another way The IIA is strengthening its position as a leader in internal audit education is by offering an expanding variety of online learning opportunities such as webinars, virtual seminars, on-demand self-study classes, and eWorkshops (see An Array of Learning Solutions on page 8). “Internal auditors have demanding schedules and often travel a good deal in support of their organizations. They need flexible training options that can fit into their busy day as well as their learning style,” says Matthew Lion, director of E-Learning and Partnerships at The IIA. That’s one reason why The IIA introduced a new interactive eWorkshop series last June. Each eWorkshop features a series of sessions on popular topics such as social media and internal audit legal services. Participants can attend one or more of the stand-alone weekly sessions, which dive into specific subjects within the main topic. “Delivered online and in multiple-hour formats, these courses are easy for practitioners to fit into their busy schedules, and the delivery
structure of the workshops makes it possible for them to attend class even when they’re on the road,” says Lion.
revamping seminar and conference evaluation processes to solicit better participant feedback.
The IIA also added an online delivery option to its On-site training. “Many people don’t realize that The IIA even offers onsite training,” says Alan Dean, director of Sales for The IIA. Dean explains that The Institute has a portfolio of more than 60 courses titles that can be delivered at an organization’s facilities, and the course material can be modified and customized to address the organization’s specific training needs and staff experience. “We can introduce new modules, remove modules, include case studies, use a company’s own templates, and even incorporate examples from their workplace,” he says. Now, these customized programs can be delivered online as well, providing organizations with the opportunity to train staff in multiple locations simultaneously.
In fact, member feedback is the driving force behind many of The IIA’s recent improvements in the Learning Solutions area, including its competitive pricing strategy. “From group discounts, to course bundling options, to incentives for early registration, we’re focused on delivering not only the best product, but also the best value for our members,” says Sean Schmid, Learning Solutions director of operations for The IIA. Schmid points out that The Institute hasn’t raised its prices on training in three years, and its average price per continuing professional education (CPE) hour is the lowest among top providers of internal audit training.
Responsive to Members “All of these advancements signify a greater effort to enhance The IIA’s existing offerings and meet our members’ changing needs,” says Ulmer, who notes that her team is working on processes for bringing emerging topics and new products to market faster. “With today’s regulatory changes, internal auditors need to be more nimble, so at The IIA, we need to be more nimble,” she says. Learning Solutions is devoting additional resources to curriculum development, offering more webinars and eworkshops on today’s hot topics, and improving processes for identifying member needs, emerging trends, and competitive threats. The team is also
Real Progress The IIA’s Learning Solutions team is passionate about the changes it’s making and excited about how these step-by-step improvements can ultimately help advance the internal audit profession. “If folks were to come to a seminar and walk away knowing a couple things more but go back and make no difference, what good is that?” argues Levonius. “But, when folks go back with relevant information and applicable skills that make an impact for their organization, the value they deliver will be apparent, and that will help advance the profession.”
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Calendar
2011 IIA Members always benefit from discounted training from The IIA
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November 2011 6 – 9 / Central Regional Conference Pittsburgh, PA
7 – 10 / Vision University: The New CAE San Diego, CA
7, 9, 14, 16, 18, 21 / Virtual Seminar NEW! Operational Auditing: Influencing Positive Change
8, 10, 15, 17 / Virtual Seminar Audit Report Writing
8, 10, 15, 17 / Virtual Seminar
Performing External Quality Assessments of the Internal Audit Activity
14 – 17 / IIA/Deloitte Course Introduction to Auditing SAP ERP
Visit www.theiia.org/Training for additional details and log in as an IIA member to enjoy member-only discounts when you register!
Courses, dates, and locations are subject to change without notice.
Calendar
6 – 9 / Seminar / New York, NY
2011
December 2011
The IIA will bring 14 of its most popular seminars to New York including Beginning Auditor Tools and Techniques, Operational Auditing, and an updated version of Effective Writing for Auditors.
12 – 15 / Seminar / Orlando, FL Twelve courses will be held in Orlando in December including Project Management Techniques, Small Audit Shop - Challenges, Opportunities & Emerging Practices, and Assessing Your Organization’s Risk Management Process.
12 – 15 / IIA/Deloitte Course SAP ERP Technical Audit
5, 7, 9, 12, 14, 16 / Virtual Seminar Enterprise Risk Management: An Introduction
5, 7, 9, 12, 14, 16 / Virtual Seminar NEW! Operational Auditing: Influencing Positive Change
5, 7, 9, 12, 14, 16 / Virtual Seminar
Earn up to 32 CPE credits when you attend IIA training!
Risk-based Auditing: A Value Add Proposition
5, 7, 9, 12, 14, 16 / Virtual Seminar
Value Added Business Controls: The Right Way to Manage Risk
6, 8 13, 15 / Virtual Seminar
A New Service Model: Auditor Roles in Government Performance Measurement
Visit www.theiia.org/Training for additional details and log in as an IIA member to enjoy member-only discounts when you register!
Five Reasons to Let Us Come to You with On-site Training 1. 2. 3. 4.
Courses can be customized to accommodate your needs and specifications. The quality of our instructors and their passion for educating others. Our portfolio of curricula, including 60+ courses on a wide variety of topics. IIA On-site Training combines live and virtual delivery methods so your staff can benefit from training regardless of their location. 5. On-site Training’s pricing is all-inclusive and is an affordable option when training groups of five or more. Call +1-407-937-1388 for details or visit www.theiia.org/Onsite . Courses, dates, and locations are subject to change without notice.
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professional Guidance
Taking It to the Next Level Two New Practice Guides help CAEs and Staff Increase Efficiency and Maximize Effectiveness They are challenges practitioners face daily — how to work smarter and how to be more effective in their role — from the chief audit executive (CAE) to the staff auditor. The ever-increasing speed of business, coupled with the fractured global economy, has made meeting this challenge more than a self-improvement exercise. Today, taking your skills to the next level is a necessity to survive and thrive in an environment when budgets are being trimmed and inefficiencies and ineffectiveness are the first line items to be cut.
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professional Guidance
To ensure that internal audit departments and their leaders are prepared to meet the escalating challenges being placed on their shoulders, The IIA has released two new pieces of guidance to help CAEs and their staff increase their efficiency and maximize their effectiveness, Global Technology Audit Guide (GTAG) 16 – Data Analysis Technology and the Practice Guide – Interaction with the Board. GTAG 16 – Data Analysis Technologies explores how adding technology to the data analysis process can assist auditors in increasing audit coverage, performing more thorough and consistent audits, and increasing the levels of assurance they provide their organizations. The guide points out that in today’s marketplace, data analysis is considered a core competency for internal auditors rather than a specialty. However, the PWC 2010 State of the Internal Audit Profession Study concludes that auditors are not taking advantage of purpose-built data analytic technologies effectively. GTAG 16 helps educate the internal audit community about the opportunities that exist within the technology space as it relates to data analysis and identify some pitfalls to avoid in the process of implementation to ensure the intended benefits are effectively realized. As the authors acknowledge, practitioners have been employing data analysis for more than 25 years, and introducing something new to the process can be intimidating. However, they see the benefit that can be realized —making the concept “do more with less” a potential reality — as worth the effort. The authors challenge readers to ask themselves, “Could we do something electronically in 20 minutes that would normally take us 20 hours, and possibly improve the quality of work as a result?” GTAG 16 – Data Analysis Technologies seeks to minimize the intimidation factor often associated with the subject by walking practitioners through various considerations and offering insights. That being said, The IIA cautions internal auditors not to put the cart before the horse. “It is imperative that strong data analysis skills are at work before any technology is added as an aide,” says IIA Director of Standards & Guidance Terri Freeman. “Implementing data analysis technology is not
a silver bullet. There are no substitutions for employing strong data analysis skills by practitioners. However, GTAG 16 provides an overview that can help an internal audit department start down the right path if they are contemplating implementing technology to support the data analysis process.” The IIA’s other recent release, Practice Guide – Interaction with the Board, challenges CAEs to take a critical look at how well they are executing one of the core competencies of any professional who has reached this level — strong communication skills as it relates to interacting with the organization’s board of directors. It may seem like a relatively straight-forward subject that needs little explanation. However, as the guidance outlines, there are a myriad of ways to interact with the board, all of which have to be incorporated into an ongoing communications plan and managed effectively. The “how, what, and when” of these communication strategies can serve to build up or tear down a CAE’s credibility, which directly impacts the effectiveness of the internal audit function as a whole. So what does it take for a CAE to establish a strong relationship with the board? IIA Director of Standards & Guidance Glenn Darinzo explains, “This guide provides clarity by highlighting all of the critical elements that are required to establish a strong working relationship with the board, such as maintaining effective communication, developing a risk-based audit plan, and reporting results to the board.” If there is one takeaway from this guidance it is that effective communication is absolutely necessary so the board can gain confidence that internal audit is engaged with senior management across the organization to identify, mitigate, and monitor risks, he says.
Free Members-only Download Visit www.theiia.org/PracticeGuides to download Global Technology Audit Guide (GTAG) 16 – Data Analysis Technology and the Practice Guide – Interaction with the Board.
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Research foundation
An Ever-Evolving Relationship With Stakeholders Different stakeholders often value internal audit’s various efforts very differently. Increasingly, chief audit executives (CAEs) have to focus internal audit’s efforts by looking through the eyes of various stakeholders. The IIA Research Foundation (IIARF), in partnership with PriceWaterhouseCoopers (PwC), has produced two new editions of must-have research reports that address internal audit’s relationship with its key stakeholders — the board and the audit committee. The research and analysis for Audit Committee Effectiveness – What Works Best, fourth edition, which was released in June, offers insights into the ever-evolving relationship between internal audit and the audit committee, including critical perspectives on how to refine internal audit’s role through interaction with the audit committee, the committee chair, and management, say core PwC research team members Catherine L. Bromilow and Brian S. Brown. Board Effectiveness – What Works Best, second edition, written by Catherine L. Bromilow and V. Elaine Garvey, is a collection of leading practices that support board performance and effectiveness — from points of view from board directors to trends from surveys. It will be available through The IIARF Bookstore in November. Today’s rapidly evolving regulatory environment and accelerating technological advances can have significant impact on an organization — and sometimes represent considerable risks to its reputation. Audit and board committees 14
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expect internal audit will stay current with industry, regulatory, and technological developments and their effects on organizations. Effective internal audit departments do just that, repositioning their activities and engaging resources as needed to address the evolving needs of their various stakeholders. PwC’s interest in supporting the effectiveness of audit committees and boards with internal audit functions has been the foundation of its longstanding relationship with The IIARF, a relationship that has produced research on the subject since 1993. “PwC has driven the research on this series since its inception,” says former IIARF Vice President Bonnie Ulmer. “Their commitment to continuing to update the publication in response to real-world events and shifts in the business landscape is evidence of their unwavering commitment to professionalism.” PwC, which has been a longstanding Principal Partner of The IIA and IIARF, supported the project through an “in-kind” donation of $50,000. IIA-Chicago and IIAPhiladelphia chapters each generously donated $25,000 to The IIARF to complete the research for Audit Committee Effectiveness – What Works Best.
Visit The IIARF Bookstore at www.theiia.org/ Bookstore to purchase Audit Committee Effectiveness – What Works Best. Hard copies and downloads of Board Effectiveness – What Works Best will be made available for purchase in November.
Our Principal Partners Make a Difference The IIA acknowledges the ongoing support from our Principal Partners, who help enhance the internal audit profession by sharing their resources and knowledge with our most valuable asset – our members. These partners actively serve as members and volunteers within The IIA, participate in the introduction of new guidance, develop world-class training, and show their commitment in many other ways in an effort to advance the internal audit profession.
The IIA encourages you to tap into the expertise of our Principal Partners in 2011!
IIA Conference Schedule
Register early for IIA Conferences and save! www.theiia.org/Conferences 247 Maitland Avenue Altamonte Springs, FL 32701-4201 USA
Register before November 9 and save!
General Audit Management Conference
Please recycle this brochure by passing it along to a colleague.
March 19 – 21, 2012 / Kissimmee (Orlando), FL
Register before November 25 and save!
Gaming Conference
April 11 – 13, 201 2/ Las Vegas, NV, USA
Register by February 29 and save!
International Conference July 9 – 11, 2012 / Boston, MA, USA
Register before April 13 and save!
Governance, Risk, and Compliance Conference August 20 – 22, 2012 / Palm Beach, FL, USA
Save the date!
Southern Regional Conference Register before June 1 and save!
All Star Conference
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September 16 - 19, 2012 / Austin, TX, USA
October 9 –11, 2012 / Las Vegas, NV, USA
NONPROFIT ORGANIZATION U.S. POSTAGE PAID THE INSTITUTE OF INTERNAL AUDITORS
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September/October 2011
Choose Your Vehicle and Get Onboard
The Road to Learning
Today A M E M B E R S - O N LY P U B L I C AT I O N