Welcome to the IIA Pakistan Chapter!

Institute of Internal Auditors of Pakistan (IIAP) was established in 2026 at Islamabad, Pakistan, as a non-profit professional organization dedicated to the development & expansion of the practice of internal auditing. In granting the IIA Global-affiliated institute, the Board of Directors of IIA Global had taken due care and caution in scrutinizing the academic and professional worthiness and integrity of the Executive Council/Board of Directors of the Institute, besides realizing the intense need for such an Institution in Pakistan.

The Institute of Internal Auditors (IIA Global) is a world leader in Internal Auditing, Risk Management, Governance, and its allied areas, supporting the Internal Auditors. IIAP, as an affiliated Institute of IIA Global, is the sole Professional Institute/Body for Internal Auditors (IAs) in Pakistan recognized by IIA Global. IIAP (Institute of Internal Auditors of Pakistan) assumes multiple roles in its mandate to promote the professional qualification of CIA, CRMA, and IAP Institute of Auditors Global (IIA Global).

Institute Officers

Objectives, Roles and Functions of  Institute of Internal Auditors of Pakistan (IIAP)

1. To establish an Institute for advancement and raising standards of professional education and training in the fields of Internal Auditing, Risk Management, Governance and its allied areas and cognate subjects as applied to all or any of the professional services provided by Internal Auditors in general and to provide a platform for members and to facilitate dissemination of information, making available the course materials and holding of training and to protect and preserve their professional independence and to exercise professional supervision over them.
2. Institute of Internal Auditor of Pakistan (IIAP) has designed a sophisticated and comprehensive system of education, training and promotion of CIA,CRMA and IAP certification program of IIA Global and has laid down specific conditions with regard to attainment of the prescribed and approved experience of Internal Auditing, Risk Management, Governance and its related areas and to enhance the membership base in due consideration of work experience acceptable to the Executive Council/Board of Directors of the Institute of Internal Auditors
3. Strict disciplinary rules for exercising control over the conduct of members on admission and for the students on registration have been laid down to ensure that all those who constitute part of this organization abide by the professional ethics and do not commit breach of discipline. This is very vibrant for every Professional Institute and its members and students alike.
4. Institute of Internal Auditors of Pakistan (IIAP) role as an affiliated Institution of IIA Global to enhance membership base and also to promote the cause of development of professional education and training in Internal Auditing, Risk Management, Governance and its allied areas, the Institute play a dynamic role in streamlining the Internal Auditing, Risk Management, Governance and its allied areas, in Pakistan and regulating the profession of Internal Auditing and Certification program of IIA Global as far as it is practised by its members in particular and others in general.
5. The Institute of Internal Auditors of Pakistan (IIAP) has a very spirited role to play not only in disseminating professional education and training in Internal Auditing, Risk Management, Governance and its allied areas, but also to enforce a code of professional conduct for the Internal Auditing Professionals/Practitioners, Executives and Students and at the same time to meet the demand for Internal Auditing Specialists not only in Pakistan but also in others countries of the world.
6. With his multidisciplinary background in Internal Auditing, Risk Management, Governance and its allied areas, backed by rigorous training and continuing education, a modern corporation needs the services of a qualified Internal Auditor (IA) to ensure that all legal compliance are adequately and promptly met. The rapid corporation, which began in the wake of the liberalization of the economy, has brought about a sea change in the role and profile of an Internal Auditor (IA).
7. The job of an Internal Auditor (IA) now involves diverse responsibilities such as formulating long-term and short-term corporate policies and programs, Internal Auditing, Risk Management and Governance functions.
8. Internal Auditors (IAs) are being seen as corporate development planners who explore the expansion opportunities such as arranging various collaborations, amalgamations, acquisitions, and setting up of subsidiaries and joint ventures within and outside Pakistan. Internal Auditors (IAs) have made forays into the capital market and financial services industry. The Internal Auditors (IAs) are also taking care of tax planning and tax management for the company and advising the management on the tax concessions, incentives and reliefs.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. Institute of Internal Auditors of Pakistan (IIAP) accomplish its mission, goal, and objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes for membership and certification program of IIA Global. 

Vision Statement

To promote and monitor the quality of the professional practice of internal auditors as designed by IIA Global.  

Institute as a Professional Institute/Body 

There is no Institute in Pakistan except Institute of Internal Auditors of Pakistan (IIAP) which offers Professional Membership Programs in Internal Auditing of Institute of Internal Auditors, Global with Certifications in CIA, CRMA and IAP. Institute of Internal Auditors of Pakistan (IIAP) is certainly a Professional Institute/Body which has embarked upon imparting professional education in Internal Auditing and its allied areas, as it: 

1. Enjoy independent statutory status and therefore, does not require affiliation with any University or Board of education.
2. Confers professional membership to those who qualify the prescribed conditions of eligibility for admission as members of The Institute of  Internal Auditors of Pakistan (IIAP).
3. Offers professional training programs in Internal Auditing and its allied subjects for IIAP members under the prescribed syllabus of IIA Global and has set sophisticated examination standards.
4. Has laid down strict code of Professional Conduct and Ethics for its members and students.

Eligibility

Students residing in the Pakistan can apply for a free student membership.

Individuals must meet the following requirements:

• Undergraduate student enrolled in 6+ credits
• Graduate student enrolled in 6+ credits

Submit an unofficial transcript or class schedule in the application to reflect the credit hour enrollment requirement.

ACCESS TO RESOURCES

Get Access To Resources And Professional Networks That student Can’t Get Anywhere Else With Student Membership.

Start to establish and build a successful future in internal audit while study, with access to critical professional knowledge, guidance and information:

• The profession’s standards, the International Professional Practices Framework.
• Best practice guides.
• Online access to the global journal, Internal Auditor.
• Technical updates on research, and emerging issues and practice.
• Reduced rates on courses, webinars and conferences.
• Attend members meetings and special interest groups.

To be eligible for Student Membership, you are required to be a full-time student and resident of Pakistan.

IIAP  offers the student membership free of cost to the full-time student of a college or university with prescribed registration, only processing fee will be charged on annual basis as prescribed by the IIAP.

Management of The Institute of  Internal Auditors of Pakistan (IIAP)
Special Committees of The Institute of Internal Auditors of Pakistan (IIAP)

The Executive Council/Board of Directors of The Institute of Internal Auditors of Pakistan (IIAP) has constituted the following Special Committees for the exercise of powers which the Executive Council/Board of Directors is empowered to exercise under the constitution:

1. Education Committee.
2. Examination Committee.
3. Registration and Membership Committee.
4. Disciplinary and Regulations Committee.
5. Finance and Budget Committee.

Each of these committees is headed by a Chairman elected by the Executive Council/Board of Directors of the Institute.

A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about governance, risk management, and control.

The Institute's Code of Ethics extends beyond the Definition of Internal Auditing to include two essential components:

Principles that are relevant to the profession and practice of internal auditing.

Rules of Conduct that describe behavior norms expected of internal auditors. These rules are an aid to interpreting the Principles into practical applications and are intended to guide the ethical conduct of internal auditors.

"Internal auditors" refers to Institute members, recipients of or candidates for IIA professional certifications, and those who perform internal audit services within the Definition of Internal Auditing.

Components of the Code of Ethics

A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about governance, risk management, and control.

The Institute's Code of Ethics extends beyond the Definition of Internal Auditing to include two essential components:

• Principles that are relevant to the profession and practice of internal auditing.
• Rules of Conduct that describe behavior norms expected of internal auditors. These rules are an aid to interpreting the Principles into practical applications and are intended to guide the ethical conduct of internal auditors.

"Internal auditors" refers to Institute members, recipients of or candidates for IIA professional certifications, and those who perform internal audit services within the Definition of Internal Auditing.

The Code of Ethics adopted by IIAP are given below:

1. Integrity: A member of IIAP shall conduct himself/herself with integrity and dignity in his/her dealings with the public, clients, customers, employers, employees, professionals and fellow internal auditing professionals. He/she maintain high standards of personal conduct.
2. Ethical behaviour: A member of IIAP shall conduct himself/herself and shall encourage others to practice internal auditing profession in a professional and ethical manner that will reflect credit on himself/herself and his/her profession and his/her organization/employer where or for whom he/she is working. He/she shall maintain confidentiality of information acquired under trust in the course of professional work.
3. Professional competence: A member of IIAP shall act with competence and shall strive to maintain and improve his/her competence and that of others in the profession. A member in practice or a member employed solely on the basis of his/her qualification as an CIA, CRMA, IAP shall accept only those assignments which he/she is qualified to undertake and will be able to satisfactorily carry out. The members already in employment before qualifying certifications of IIA Global or employed on the basis of their qualifications in other fields must try to uphold the dignity of the profession by accepting the assignments on merit.
4. Objectivity:
   • Internal auditors: Shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment. This participation includes those activities or relationships that may be in conflict with the interests of the organization. Shall not accept anything that may impair or be presumed to impair their professional judgment. Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review.
5. Professional Independence: A member of IIAP shall use proper care and exercise independent professional judgement in all his/her professional activities.
6. Public Trust: A member of IIAP shall assume the basic responsibility to place the interest of clients, prospective clients and employers ahead of his/her own. He/she shall seek to enhance public confidence in his/her profession. IIAP has put in place a suitable mechanism to enforce the Code of Ethics and Standards of Professional Conduct.

The IIAP Approach

The IIAP  follows seven distinctive but inter-related approaches:

• Theoretical Studies aimed at improving candidates understanding of certain fundamental phenomena and relationships underlying world.
• Applied Studies linking the theoretical studies to the practical problems faced by auditing professionals.
• Practical Exposure to industry practice takes place through a variety of activities like training under practice school program, project work, management development programs, seminars and conventions etc.
• Global Perspective to business by encouraging the candidates to appreciate and get exposed to the international business environment and practices.
• IT Orientation by providing a strong focus on information technology and its linkage with internal audit.
• E-Business Framework aimed at encouraging the candidates to deepen their understanding of internal auditing and analysis in the era of E-Business leading to virtual delivery of internal auditing services.
• Ethical Focus aimed at inculcating in the candidates an ethical approach in their professional interactions and a sense of personal, corporate and social responsibilities.

Careers

The IIAP promote the certification and membership program of IIA Global is a career-oriented professional membership/certification program. This career-orientation is built into the design and administration of the IIAP. The body of knowledge, curriculum design, education methodology, examination and grading process of IIA Global all have a thrust on improving the skills for new career opportunities of the candidates. Adequately trained and qualified internal auditing professionals have promising career opportunities in the public sector, corporate sector and the financial services industry.

Placement Services

The Institute of Internal Auditors of Pakistan (IIAP) has an active placement program to assist in getting suitable placement. The Institute of Internal Auditors of Pakistan (IIAP) constantly interacts with industry representatives at various forums including Seminars, Conventions, Executive Education Programs etc. and networks with them for placement of the IIAP members. As a part of the placement efforts, every year the IIAP placement team visits a number of potential employers and placement consultants and they are appraised of the level of knowledge and practical application skills acquired by IIAP members in various areas of auditing and their utility to the organizations as effective internal auditing professionals. 

Definition of Internal Auditing/What is Internal Auditing (IA)

 “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”.

Performed by professionals with an in-depth understanding of the business culture, systems, and processes, the internal audit activity provides assurance that internal controls in place are adequate to mitigate the risks, governance processes are effective and efficient, and organizational goals and objectives are met. 

Evaluating emerging technologies. Analyzing opportunities. Examining global issues. Assessing risks, controls, ethics, quality, economy, and efficiency. Assuring that controls in place are adequate to mitigate the risks. Communicating information and opinions with clarity and accuracy. Such diversity gives internal auditors a broad perspective on the organization. And that, in turn, makes internal auditors a valuable resource to executive management and boards of directors in accomplishing overall goals and objectives, as well as in strengthening internal controls and organizational governance. 

Internal auditing is becoming more and more important in the modern world as corporations and businesses are in need of transparency. Pakistan is of no exception in this regard as well. Internal audit as a career is regarded very promising in the future as organizations are hiring more and more internal auditors in their ranks. But to achieve progress in the field of internal auditing, certification is very necessary and in some cases a must. The Internal Auditing Certification to be a (CIA) Certified Internal Auditor is one of the keystones in achieving that. Even though Internal Auditing (IA) Certification has been around for a while, there is very few in Pakistan due to lack of guidance and proper training to support this field. 

Internal audit is becoming an essential part of an organization's success in the current fast paced world. Internal auditors must be able to add value and maintain transparency in order to deal effectively with audit risks and interruptions within the organization. Legal, compliance and governance are the set of systems, tools, processes and rules utilized by an organization to adopt, implement and monitor an integrated approach to their business problems. Organizations that prioritize risk management as an important tool for strategic decision-making are equipping themselves with the knowledge to make efficient and well-informed business decisions by anticipating and mitigating risk, seizing opportunities, allocating limited resources more effectively, and enabling better overall business performance. 

A Quality Assurance and Improvement Program (QAIP) enables an evaluation of the internal audit activity's conformance with the Definition of Internal Auditing and the International Standards for the Professional Practice of Internal Auditing (Standards) and an evaluation of whether internal auditors apply the Code of Ethics. The IIA Global Certification Program assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement. 

Why Internal Auditing?

As the only globally recognized internal audit certification, becoming an authorized/accredited/certified internal auditor is the optimum way to communicate knowledge, skills and competencies to effectively carry out professional responsibilities for any internal audit anywhere in the world. 

1. When working in the world of audit and compliance, you will run into many non-certified internal auditors who clearly do not have the expertise of an Internal Auditing. This designations separates you from the general profession and proves to others that you are a top internal auditor.
2. Median salary of an internal auditor with an IA certification earns as much as 40% higher than peers without the credential. Consequently, the internal audit practice can become very lucrative to these individuals in comparison to other career paths and certs. Furthermore, professionals with this certification and sufficient internal auditing experience will almost immediately be promoted or receive salary increases.
3. Organizations are placing more and more emphasis on compliance, which means employers need the best internal auditors. Many companies are even pushing for their internal auditors to go for their respective certifications.

Demand of Internal Audit (IA) Certification

Internal Auditors (IAs) are in high demand by organizations in virtually every industry and category, the career path for an IA professional is relatively linear, due to the specialization of the role. Some Internal Auditors (IAs) can and do cross-over to broader management or accounting roles, of course, but in general, the career path is one of seniority and experience. 

An internal auditor is appointed to check the overall performance of different companies with respect to the administrative, executive, financial, and legal standards they follow. The audit effectively identifies corporate frauds while assessing the internal controls to ensure a business’ efficiency.   

The Institute of Internal Auditors of Pakistan (IIAP) Key Activities 

 The Institute of Internal Auditors of Pakistan (IIAP) is formed to promote the Internal Auditing Profession in Pakistan by equipping its members with the relevant tools and techniques to discharge their responsibilities more effectively and efficiently. Key activities of the Institute, therefore, are as follows: 

1. To advocate for the implementation of the Global Internal Audit Standards (GIAS) in the performance of internal auditing in Pakistan
2. To register members and issue membership identification
3. To provide members with library facilities where they can access books and materials on internal auditing profession
4. To train members and other interested parties and apprise them on the best practices in the performance of the internal auditing
5. To undertake quality assurance reviews
6. To encourage and facilitate attainment of IIA professional certifications by its members.

IIAP Training

One of the primary objectives of the Institute of Internal Auditors of Pakistan (IIAP) is to offer courses for the continuous professional development of its members and all those in the internal audit fraternity. Members are entitled to reduced registration fees for IIA Global Certification Exams and IIAP training programs organized by the Institute. The Institute also offers customized seminars on site for corporations, government agencies both local and outstation. Evening talks or tea sessions by prominent and knowledgeable speakers with the objective not only to give members an appreciation of topical issues in internal auditing but also to promote interaction and sharing among themselves. 

IIAP Networking

Abundant networking opportunities to learn and share knowledge through our seminars, workshops, the annual national and International conferences of IIA Global and social events organized exclusively for members.

• General inquiries IIA-Pakistan@iiachapters.org

• Strategic partnership +92300- 950-5887

• Membership and Learning  +92333-521-8656, +92300-950-5887

• Consulting +92333-521-8656