TY  - JOUR
AB  - 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.
VL  - 6
IS  - 1
SN  - 0268-6902
DO  - 10.1108/02686909110138088
UR  - https://doi.org/10.1108/02686909110138088
AU  - Vinten Gerald
PY  - 1991
Y1  - 1991/01/01
TI  - UK Internal Audit Developments‐Towards Europe or America?
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
Y2  - 2024/09/19
ER  -