Internal auditing helps the organization to achieve its objectives by bringing a systematic, disciplined approach to evaluate the businesses internal processes and operations.
The IAA was established in 1941. The Institute of Internal Auditors (IIA) is an international professional association of more than 170,000 members, recently gaining more notoriety thanks to Sarbanes Oxley.
Throughout the world, The IIA is recognized as the internal audit gold standard as professional certification, education, research, and technical guidance.
Here are a few online resource that would help you to learn more about internal auditing and risk management.
1. Institute of Internal Auditors: The IIA developed a home page that shares the resources such as the Statements of Internal Auditing, the Standards for Professional Practice of the Internal Auditing, The IIA Code of Ethics.
The website which provides this online resource is http://www.rutgers.edu/accounting/raw/iia
2. Internal Auditing World Wide Web: The website links in this website gives the general Internet information, the resources that are applicable to internal auditors, detailed lists and descriptions of professional organizations.
The website which offers this online resource is http://www.bitwise.net/iawww/iawww-homepage-cm.html
3. AuditNet Resources List: This is another online resource that contains the hypertext version of the AuditNet Resources List and it is quite useful for anyone who interested in researching the Internet for internal auditing sources.
The website for this resource is http://www.unf.edu/students/jmayer/arl.html
4. Association of College and University Auditors: The Association of College and University Auditors (ACUA) is an international professional organization that was dedicated to the practice of internal auditing in the higher education.
The website which offers this service is http://www.acua.org
5. Aetna’s Internal Audit Department: This site is the home page for Aetna’s Internal Audit Department (IAD) and contains several valuable resources for internal auditors in any organization. http://www.aetna.com/audit
6. ISACA: ISACA means The Information Systems Audit and Control Association. It offers very good information for the internal auditors and the control association.
The website for the information on ISACA is http://www.isaca.org/about-isaca/Pages/default.aspx
7. General Accounting Office: The GAO performs audits and evaluations of federal programs and activities. The website which offers this service is http://www.gao.gov
8. Government Auditor’s Resource Page: This site contains quick links to the government resources such as the telnet access to the Library of the Congress, the government documents and many more.
The website which offers these resources is http://www.netaxs.com/~edoig/