Institute of Internal Auditors (IIA) The Audit Resource Center is the site of the IIA, the primary organization for auditors. The site includes a "CIA Certification" link (same URL) giving the requirements for becoming a Certified Internal Auditor (CIA).
PCAOB (Public Company Accounting Oversight Board) “The PCAOB is a private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports”. The PCAOB sets auditing standards for External Auditors.
Daniel Hanne
dhanne@csupomona.edu
July 2008
