The Institute of Internal Auditors (IIA) is an international professional association of more than 170,000 members with global headquarters in Altamonte Springs, Florida. Throughout the world, The IIA is recognized as the internal audit profession's leader in certification, education, research, and technical guidance. Visit the IIA's website (www.theiia.org) to answer questions about the IIA and certification of internal auditors.

Required
a. Why should an organization have an internal auditing department?
b. What are the six steps to receiving a certification in internal auditing?
c. What certifications are available to internal auditors?
d. What are the four parts of the CIA exam? How are the requirements for passing the CIA exam similar to and different from the CPA exam?