The mission of the 1999 Competency Framework for Internal Auditing (CFIA), a research study commissioned by The IIA Research Foundation, was to:
a. Design a new internal auditing educational program to be adopted by universities, IIA affiliates, and other training institutions around the world.
b. Find the essence of the global profession of internal auditing and update information on the competencies that internal auditors need.
c. Identify differences in internal auditing practices throughout the world and initiate actions that would require all internal auditors to become certified.
d. Establish guidelines that would help internal auditors to maintain their current practices and high standards so that the profession is not compromised by importune changes in the business environment.

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d Establish guidelines that would help internal au... View the full answer