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Algemene Ledenvergadering5 april 2012

14th European Academic Conference on IA and CG

Rotterdam, 6-8 April 2016 1

Outline

1. Introduction

2. IIA Global

3. IAEP program

4. IIA Research Foundation

5. Research in the Netherlands

6. Funding of research

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2. IIA Global

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Some milestones:

1941: IIA established in New York

1948: IIA UK

1974: CIA

1978: Standards

1982: ECIIA established

1986: Quality Assurance Review

2000: 100,000 members

2006, 2010, 2015: Common Body of

Knowledge

2016: 180,000 members in 170

countries

Internal Auditing Education Partnership

(IAEP) Program

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The Internal Auditing Education Partnership (IAEP) program

was developed to respond to the growing interest in internal

audit education at institutions of higher learning.

IAEP programs are categorized as

• Centers for Internal Auditing Excellence,

• Comprehensive Internal Auditing Programs, and

• Internal Auditing Foundation Programs.

3. IAEP: Centers for Internal Auditing Excellence

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IIA Netherlands involvement in IAEP

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• Board members in the Curatorium/Program Board

• Several members (Chief Audit Executives) are teaching

• Theses of students are used for input for further research

or events organized by the IIA

4. Do we need research?

• Are we sure that we've pretty much covered all that needs to

be discovered?

• How will stakeholders’ needs change in the near future?

• What will be the next territories?

• Will the audit profession still exist in 25 years?

• If so, how will it look like?

Research may give answers and initiate new explorations.

It is critical to accomplish the mission of The Institute of Internal

Audit (IIA) and its members.

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4. IIA Research Foundation: Mission

The IIA Research Foundation (IIARF) was established in 1976.

Mission

• The Foundation's major objective is to shape, expand and

advance knowledge of internal auditing by developing and

disseminating timely, relevant information and insights that

address the needs of our Stakeholders globally.

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4. IIA Research Foundation: Goals

1. Provide internal auditors and related stakeholders with

knowledge and innovative insights that enhance the

profession’s value proposition

2. Promote enhancements in professional practice through the

identification and selection of topical issues of interest to our

global stakeholders

3. Produce and deliver a suite of timely and relevant materials

that address the needs of a broad range of key stakeholders

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4. IIA: Global Publications

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4. IIA Research Foundation: Latest Projects

• Intellectual Property: Auditing the Process

• Cybersecurity Response Plan

• Legal Services: Auditing the Process

• The Many Roles of the Chief Audit Executive

• The Role of Internal Audit in Integrated Thinking

• 75 Years of Progress Through Sharing

• Data Analytics: A Framework for Internal Auditing

• COSO 2013 in Action: Implementation Examples and

Guidelines

• The Global Internal Audit Common Body of Knowledge

(CBOK) Study

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4. Award winning projects

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4. And the winners are…

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4. IIA Research Foundation: Priority Topics

• Approaches to Continuous Monitoring and Continuous

Auditing

• Internal Auditing of Anti-corruption Programs

• Providing Assurance Over Strategic Planning and Execution

• International Professional Practices Framework (IPPF)

Principles

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5. Research in the Netherlands

1. Academics

2. Students

3. Committee Professional Practices

4. Big 4 and others

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5. Research in the Netherlands

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2007

“…internal auditors are inherently

dependent on whomever they work

for.”

…”The two-tier environment

increases the risks of IA ending up

even less independent than it

already is. That is, in being

dependent on and having to serve

two masters: the Management Board

and the Supervisory Board/Audit

Committee.” (Leen Paape, 2007,

p.237)

5. Research in the Netherlands

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5. Research in the Netherlands

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5. Research in the Netherlands

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5. Research in the Netherlands

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COMING SOON…

The Personality of Internal Auditors

Violaine Paresi, Bob van Kuijck

6. Funding of Research

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6. Funding of Research

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6. Funding of Research

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Foundation Technical Research IIA Netherlands(Stichting Vaktechnisch Onderzoek IIA Nederland)

6. Funding of Research

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Thank you for your attention!

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