UK Internal Audit Developments‐Towards Europe or America?

Abstract

Two major dates are 1991, the 50th anniversary of the Institute of Internal Auditors (IIA), and 1992, the integration of the European Community. The IIA‐UK is the largest among the European Institutes, and the largest also outside North America. It began as an offshoot of IIA Inc. in the USA, and significant developments in its history are outlined. One of these was the deliberate break with the CIA examinations, and the establishment of a homegrown qualification. Damning criticism of standards of internal audit in central government led to a rapid programme of improvements, and this included the wish that government internal auditors join a professional body. The IIA‐UK achieved a suddent influx of new members, was born again, and embarked on a flurry of new activities. The central question now is whether the IIA‐UK will go completely European, stay with the US Institute, or manage to do both.