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www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson, IIA Aust. Bangkok, Thailand 14-15 September 2006

Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

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Page 1: Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

www.theiia.org

The 2006 Asian Roundtable on Corporate Governance

The IIA: Your Partner in SuccessSession 5

Naohiro Mouri, IIA JapanMichael Parkinson, IIA Aust.

Bangkok, Thailand14-15 September 2006

Page 2: Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

www.theiia.org[2]

IIA Vision

The IIA will be the global voice of the internal audit profession: advocating its value, promoting best practices, and providing exceptional service to its members

Page 3: Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

www.theiia.org[3]

IIA Mission Statement

The mission of The Institute of Internal Auditors is to provide dynamic leadership for the global profession of internal auditing

IIA Affiliates in more than 100 countries, more than 130,000 members worldwide.

Page 4: Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

www.theiia.org[4]

Professional Practices Framework

The PPF compendium of

guidance is your

practice “baseline.” It

includes:– Definition– Code of Ethics– Standards – Practice Advisories– Development and Practice Aids

Page 5: Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

www.theiia.org[5]

Guidance Take Away

• Use the Web site, as your most up-to-date source of professional guidance

• www.theiia.org/guidance

Page 6: Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

www.theiia.org[6]

External Quality Assessment

• External assessment required every five years

• First assessment must be completed by January 1, 2007, or five years from the start of a new internal audit activity

• Approaches:– Full-blown independent assessment– Self-assessment with independent validation

Page 7: Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

www.theiia.org

CIA Program

www.theiia.org/Certification

• First exam administered in US in August 1974 to 654 candidates

• Exam now offered worldwide at more than 250 sites in more than 80 countries (most Asian Countries) —the only globally recognized certification for internal auditors

• Evolving into “baseline” professional requirement—about 60,000 CIAs globally and 15,000 in Asia

[7]

Page 8: Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

www.theiia.org

CIA Program Statistics

2002 2003 2004 20052006(Est.)

Exam Sites 231 249 257 276 280

Candidates

26,152 29,240 30,634 38,050 43,000

Exam Parts

58,940 64,806 63,037 79,445 90,000

New CIAs 4,962 5,094 5,155 6,284 6,700

Page 9: Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

www.theiia.org

IIA Specialty Certifications

www.theiia.org/Certification

• Certification in Control Self-Assessment

• Certified Government Auditing Professional

• Certified Financial Services Auditor

[9]

Page 10: Www.theiia.org The 2006 Asian Roundtable on Corporate Governance The IIA: Your Partner in Success Session 5 Naohiro Mouri, IIA Japan Michael Parkinson,

www.theiia.org[10]

International Conference

• “Get Into the Flow”• Amsterdam,

The Netherlands• July 8-11, 2007• A truly exceptional

program…details available from home page of IIA Web site