Yemen

The Yemeni Association of Internal Auditors was established as a non-profit professional association in August 2013, and it is the only professional association in the field of internal audit (internal audit) in the Republic of Yemen and it is accredited by the Institute of Internal Auditors (IIA), which was establishedin 1941 as the global body for all practitioners, professionals and those interested in the field of internal auditing. The IIA has affiliated network of chapters and institutes in most countries of the world. The association has more than 280,000 people around the world as members of the IIA. It is also the world's leading body in the internal audit profession, specializing in the fields of accreditation, education, research and technical guidance, whose mission is to provide effective guidance to the internal audit profession around the world.

The Yemeni Association of Internal Auditors is licensed and approved by the Ministry of Social Affairs and Labour with Register No. 311 in accordance with the relevant laws of the Republic of Yemen.

The  Yemeni Internal Auditors Association was established by a constellation that includes most of the professionals who have international professional certificates in the Republic of Yemen, such as the Certified Auditor Certificate in the United States, the fellowship and membership of the Association of Certified Public Accountants in Britain, membership and certification of the American Institute of Certified Accountants, as well as a group of practitioners of the profession of internal auditing, external audit and consultants in governance, and a number of administrative leaders in some relevant bodies and bodies, private companies and a number of From academics and holders of higher degrees.

Purpose and objectives

Its main project is to support and raise the level of the internal audit profession (internal auditing) in the Republic of Yemen and develop it by all means in order to increase the effectiveness and efficiency of the profession in accordance with the relevant legislation and raise it to internationally recognized levels and  in accordance with the relevant international professional standards. To achieve its project, the Association seeks to provide dynamic leadership and qualified personnel to support the internal audit profession (Internal Audit) in the  Republic of Yemen, by organizing workshops, seminars, and international conferences in order to promote this profession and enhance its role in the business sector, and by establishing alliance strategies with relevant institutes and bodies regionally and globally to provide platforms that enhance the benefit of global experiences in this field. 

 It also aims to help private companies, public institutions and relevant bodies in the Yemeni labor market to ensure that they are moving in the right direction that they set to achieve their mission and reach their vision by supplying and supplying the labor market with cadres of internal auditors (internal auditors) that combine qualification and experience, and consultants in the fields of governance,risk management and internal control system, and the association also aims to spread and raise awareness of the business community, public institutions and related bodies ofthe concept of corporate governance. And its applications , risk management concepts and internal control system.

The most important goals of the association that it seeks to achieve during the next 3 years emanate from the strategic plan of the Institute of Internal Auditors (IIA) for the year 2025.

Become an IIA member, and save more with discounts on IIA courses, books, professional certification exams, and many other benefits.

If you are a student, you will receive the membership of the IIA for free, as the Institute encourages students to engage in the internal audit profession.

• The Yemeni Internal Auditors Association is a partner with Powers Resources Corporation, which provides a 3-part CIA curriculum in Arabic and English and provides current students studying the Certified Internal Auditor program with CIA program materials at special prices.
• The possibility of testing the certified internal auditor certificate in Arabic and approved by the Institute of the Internal Auditors in the United States after the success of the Arabization project of the internal audit test led by the UAE Internal Auditors Association and the participation of internal auditors associations in five other Arab countries with the Global IIA and the success of the project to Arabize the new and amended internal audit curriculum in its three parts.
• The availability of a test center in Yemen for the Certified Internal Auditor Certificate Exam in Arabic and English issued by the Institute of Internal Auditors.
• Requirements for the application of Presidential Decree No. 5 of 2010 on the re-establishment and organization of the internal audit function in the units of the administrative apparatus of the state and the public and mixed sectors , which is the turning point to separate and distinguish between the internal audit function as an independent process and the financial control function, which is considered an accompanying and non-independent audit process.
• Establishing and activating the internal audit function in some companies, which was the result of the establishment of audit committees in those companies based on the recommendations of the evaluation carried out by the International Finance Corporation for those companies.
• Signing a number of memorandums of understanding and agreements to improve governance practices in public and private sector companies in Yemen, including government and family enterprises, listed companies and small and medium enterprises
• Issuing the Audit Manual (Audit Committee Work Guide) and the Yemeni Companies and Institutions Governance Manual , which is the result of a joint program between the Yemeni Businessmen Club and the Enterprise Center of the International Finance Corporation from the Middle East Initiative.

The Institute of Banking Studies, in cooperation with the Yemeni Association of Internal Auditors, held the second forum for internal auditors entitled "Towards an Effective Internal Audit". For Banks & Financial Institutions

The Institute of Banking Studies, in cooperation with the Yemeni Association of Internal Auditors, held the first forum for internal auditors entitled "The Internal Auditor is the Third Line of Defense". For Banks & Financial Institutions