The Future of the Certified Internal Auditor and the Internal Auditing Profession

Abstract

Within the internal auditing profession, the certified internal auditor (CIA) credential has become a symbol of professionalism and credibility. Evidence suggests that current internal auditing professionals view the CIA favorably; however, whether future professionals (students) appreciate the importance and value of the CIA and the opportunities the designation provides is unclear. In this study, students at seven universities were surveyed about their awareness and perceptions of obtaining the CIA designation. The results indicate that perceptions of the advantages of the CIA are lagging behind other certification programs. Suggestions for improving the image of the CIA and promoting it within accounting programs are offered.