The IIA’s Disciplinary & Oversight (D&O) Program

You should submit an ethics complaint when you believe someone may have violated Domain II: Ethics and Professionalism of the Global Internal Audit Standards or engaged in other professional misconduct, and you have enough facts to support your description of what happened. Complaints should be filed promptly once sufficient facts are available to describe the alleged misconduct. 

The D&O Committee only handles cases for IIA members, IIA credential candidates, and credential holders, in matters related to ethical breaches and professional incompetency.  In particular, the Committee is focused on matters related to possible violations of Domain II: Ethics and Professionalism of the Global Internal Audit Standards.   

To initiate an ethics review, complete and submit the Ethics Complaint Form. Include a detailed written explanation of the facts, the conduct at issue, and any supporting documentation. Complaints must be submitted through the process described in the form. Submitting complaints through unofficial channels may cause the complaint to be delayed or missed entirely. Download the Ethics Complaint Form.

If a matter can be handled by the national institute with which the member is primarily associated, the complaint should generally be submitted directly to that national institute first. National institutes are expected to address matters within their local authority and established procedures, including adjudication of matters related to application of the International Professional Practices Framework and the Global Internal Audit Standards. However, if the national institute determines that it lacks jurisdiction or is otherwise unable to handle the matter, the complaint may be referred to the global association.  All complaints against individuals within Canada and the United States of America are adjudicated by The IIA directly.  Complaints that fall within The IIA's exclusive jurisdiction include matters involving exam fraud, the falsification of CPE hours or credential claims, conduct of individuals at IIA conferences, chapter events, and other IIA meetings, and the unauthorized use of The IIA's intellectual property.

Yes, please indicate in the complaint if you wish to remain anonymous. If you have confidentiality concerns, you may request that your personal information be kept confidential.  

The IIA handles ethics matters with discretion and is committed to maintaining confidentiality. In some cases, information may need to be shared to ensure a fair and thorough review, allow all parties to be heard, meet legal requirements, coordinate with national institutes, or carry out any resulting actions.  We will not share your identity with others if you have asked us to keep it confidential. 

The IIA’s current procedures state that English is the language used for review and adjudication. As a result, complaints and supporting materials may need to be submitted in English or translated into English for the formal review process. 

Yes, you can submit more than one ethics complaint at any time. Each complaint will be reviewed separately to ensure fairness and a thorough evaluation. If a complaint involves more than one individual, each person will be reviewed individually based on the information provided. Submitting separate complaints about different matters or individuals can help ensure each concern is properly assessed on its own merits. 

No. If you have relevant facts or documents, you should provide them to The IIA and/or the relevant national institute with your complaint, but you should not conduct your own formal or informal investigation.  

The D&O Committee members are selected through The IIA’s global nomination process. Under the Committee’s charter, a full committee panel is composed of no less than 3 members reflecting geographic and industry diversity.

The D&O Committee does not have authority over non-members, former members, or lapsed members based on membership alone. However, individuals taking IIA exams are subject to exam rules. If an exam candidate violates testing procedures, such as recording, photographing, or sharing exam materials, the D&O Committee may take action including banning the person from sitting the exam in the future.  In addition, the D&O committee does have authority over all IIA certification holders, such as Certified Internal Auditors (CIAs), Internal Auditor Practitioners (IAPs) and those with a Certification in Risk Management Assurance (CRMAs). 

Yes. If the D&O Committee determines that a matter may involve suspected civil or criminal violations of law, it will refer the matter to the appropriate authorities when warranted. 

After the complaint is reviewed and a hearing has been held where appropriate, the D&O Committee will convene and decide the outcome. The Committee will report its findings to the member under review as well as the person making the charge.

Timeframes vary depending on the complexity of the allegations, availability of evidence, cooperation of relevant parties, and whether an appeal is filed.  The D&O Committee strives to adjudicate each case as quickly as possible. 

To find out the status of a submitted complaint, send an email to ethics@theiia.org 

The IIA will publish anonymized summaries of ethics cases reviewed under applicable standards and their outcomes.  Concerned parties (employers, government officials, the media, etc.) can make specific requests directly to The IIA.  Disclosure is at the discretion of The IIA, in compliance with applicable privacy laws. 

Yes. Due process requires that all respondents have notice of the allegations and an opportunity to respond. The IIA’s procedures are structured to provide fair process to each respondent.   

Yes, if you believe the decision was incorrect or unfair, or if you have new exculpatory evidence.

The IIA will not accept a resignation of membership until a case has been adjudicated. 

To verify if someone holds an IIA credential, you can use the IIA certification registry.