PRO IA Act
July 30, 2025
Model Internal Audit Act – Overview
The Professional Recognition and Oversight of Internal Auditing (PRO IA) Act is a model act designed by The IIA and AFIIA for African IIA national institutes and their policymakers. The PRO IA Act features a comprehensive legislative framework that provides for the regulation and oversight of the internal audit profession across the African continent in countries that have IIA institutes.
This Model Act aims to:
- Provide for the regulation and oversight of the internal audit profession.
- Provide a process for the national institute of internal auditors within a country to obtain government recognition as the country’s professional body for internal auditing.
- Define “internal auditing,” “internal audit function,” and other key profession terms clearly within the law.
- Establish robust requirements and financial and oversight safeguards for the national institute to obtain and maintain its status as a professional body.
- Allow for the dissolution and reconstitution of the national institute in the event of financial mismanagement or professional misconduct by a majority of its board of directors.
- Set minimum qualifications and requirements for individuals to engage in the practice of internal auditing.
- Create a government board charged with overseeing the development and approval of recommended syllabi and curricula for examinations at universities and colleges related to internal auditing.
- Recognize a professional practice and ethics framework and a disciplinary and oversight framework for internal auditors in the country.
- Require internal audit functions in those sectors of the economy where such a requirement is deemed necessary to protect the public interest (citizens, taxpayers, investors, and/or consumers).
- Protect internal auditors (and their immediate family members) from harassment and violence as they perform their duties.
The Model Act includes explanatory notes to help governments and national institutes adapt the language as needed, including placeholders where country-specific details must be inserted. By adopting or adapting this Model Act, countries can enhance public trust, professional integrity, and the value internal audit delivers in both the public and private sectors.