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Internal Auditing Education Partnership Program

Responding to the growing interest in internal audit education at institutions of higher learning.

The Internal Auditing Education Partnership (IAEP) program was developed to respond to the growing interest in internal audit education at institutions of higher learning. The program also addresses a general need of practitioners interested in hiring students who possess a well-rounded skill set for conducting internal auditing.

The IAEP program prepares students with the skills and knowledge to help them conduct basic internal audits immediately upon hire, as well as provide a foundation to begin preparing for the Certified Internal Auditor® (CIA®) examination.

IAEP Program schools are colleges and universities teaching an internal auditing curriculum within a degree program (undergraduate or post-graduate) endorsed by The IIA. The schools have gone through a rigorous application process and are monitored by the Internal Audit Foundation and volunteers. A solid partnership among the school, the local IIA chapter/Institute, and the Internal Audit Foundation help ensure the success of the IAEP program at the university.

Each country has its own governance over the establishment and charter of institutions of higher learning. These tertiary schools usually work towards accreditation, which is a voluntary review of educational institutions, processes, and programs, to demonstrate their commitment to quality and continuous improvement through a rigorous and comprehensive review process by international, national, regional, or private accrediting bodies. The IIA accepts these accrediting bodies as assurance that the schools applying for IAEP status maintain relevant missions and objectives, adhere to high-quality standards, provide high-quality education methods and teachers, provide adequate student-faculty interaction, and produce graduates competent in the disciplines they are pursuing.

To that end, a subcommittee of the Internal Audit Foundation’s Academic Relations Team and selected educator and industry volunteers review applications and approves qualifying schools that have accreditations or other such attestations exhibiting their dedication to quality education and commitment to the internal auditing profession. All aspects of the IAEP program are maintained at the highest quality available

To be successful, schools must have the ability and the resources necessary to support the effort. Participating IAEP program schools work closely with the Internal Audit Foundation to develop meaningful internal audit curricula and assist other colleges and universities in establishing similar programs. The success of IAEP member schools demonstrates to other universities that internal audit education is worth the necessary commitment. The IAEP Program Requirements & Operating Framework was developed to provide guidance for existing IAEP programs and schools planning to apply to the program.

Each partner — the school, IIA chapter/Institute, and Academic Relations — has a role in the sustainability of the school's program. Throughout the year, the Internal Audit Foundation reviews applications from schools interested in becoming members of the IAEP program. The review committee will consider applications from schools that:

  • Are recognized in the business communities as quality schools from which to recruit internal audit talent.
  • Demonstrate high potential and the aspiration to become leaders in internal audit education.
  • Identify a faculty "champion" who will drive the IAEP program on campus as the coordinator, including succession planning for the program.
  • Partner with a local IIA chapter/Institute to obtain the optimal results for program success.
  • Possess the determination to adhere to the program criteria.
  • Provide support of the IAEP program from the department and school administration.

For more information, contact Academic Relations at academic@theiia.org and/or your local IIA chapter.

Program Categories

IAEP programs are categorized as Centers for Internal Auditing Excellence (Centers), Comprehensive Internal Auditing Programs (Comprehensive), and Internal Auditing Foundation Programs (Foundation).

Centers for Internal Auditing Excellence (Centers)

These IAEP programs are identified as teaching a curriculum within a college or university degree program that consists of a minimum of four courses related to the internal audit profession (as agreed to between the school and ART) and equate to a concentration, a minor, or a major within a specific academic discipline. It also recognizes the quality, sustainability, volume of students completing the program, and longevity of the program.

Comprehensive Internal Auditing Program (Comprehensive)

These IAEP programs are identified as teaching a curriculum within a college or university degree program that consists of three courses related to the internal audit profession (as agreed to between the schools and ART) and equate to a concentration within a specific academic discipline.

Internal Auditing Foundation Program (Foundation)

Schools accepted into the IAEP programs that have been teaching at least two internal audit courses for a minimum of one year are designated as Foundation programs. This classification of IAEP program allows the school to pace itself as it develops and enhances its IAEP curriculum. Schools may determine that this is the highest degree of commitment.