Mission and history
The Institute of Internal Auditors-Belgium (IIA Belgium) is a non-profit professional organization dedicated to the advancement and development of the internal audit profession in Belgium.
IIA Belgium was created as a Benelux Chapter in 1977 and as a Belgium Institute since 1998. The Institute has grown in size and stature and currently has over 1700 members active in internal audit and from all sectors.
The Institute of Internal Auditors is the standard and guidance setting body for the internal audit profession globally and promotes guidance following rigorous due processes. All members of the Institute are invited to follow the Code of Ethics and the Internal Professional Practices Framework (IPPF).
IIA Belgium is affiliated to the Global Institute of Internal Auditors, based in the USA. IIA Belgium is also a founding member of ECIIA (European Confederation of Institutes of Internal Auditing).
To further enhance professionalism amongst its members, IIA Belgium has brought to Belgium the Certified Internal Auditor (CIA) examination. This is a post graduate qualification in internal auditing conducted worldwide by the IIA Inc, USA. The CIA is the only internationally recognised credential for internal auditors and is known worldwide as the “global mark of excellence in internal auditing”.
Definition of Internal Auditing
According to the Definition of Internal Auditing in The IIA’s International Professional Practices Framework (IPPF), internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It 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.