2025-11-17T13:11:28+00:00 2024-12-31 135381590 BDO USA 450 S ORANGE AVE STE 550 ORLANDO FL 328013308 990 2024-01-01 135532538 THE INSTITUTE OF INTERNAL AUDITORS INC INST 4079371100 1035 GREENWOOD BOULEVARD 401 LAKE MARY FL 32746 ANN S COHEN CFO 4079371100 2025-11-17 true true JAKE COOK P01240455 4078416930 2025-11-17 2024 2025-03-06 01:10:19Z ANTHONY PUGLIESE 1035 GREENWOOD BOULEVARD 401 LAKE MARY FL 32746 93030867 false X THEIIA.ORG X 1941 NY TO ADVANCE THE INTERNAL AUDIT PROFESSION AROUND THE WORLD BY ADVOCATING AND PROMOTING INTERNAL AUDIT'S VALUE TO KEY STAKEHOLDERS. ACTIVITIES IN SUPPORT OF THIS MISSION WILL INCLUDE, BUT WILL NOT BE LIMITED TO: * ADVOCATING AND PROMOTING THE VALUE INTERNAL AUDIT PROFESSIONALS ADD TO THEIR ORGANIZATIONS. * PROVIDING COMPREHENSIVE PROFESSIONAL EDUCATIONAL AND DEVELOPMENT OPPORTUNITIES, STANDARDS, AND OTHER PROFESSIONAL PRACTICE GUIDANCE, AND CERTIFICATION PROGRAMS. * RESEARCHING, DISSEMINATING, AND PROMOTING KNOWLEDGE CONCERNING INTERNAL AUDITING AND ITS APPROPRIATE ROLE IN CONTROL, RISK MANAGEMENT, AND GOVERNANCE TO PRACTITIONERS AND STAKEHOLDERS. * EDUCATING PRACTITIONERS AND OTHER RELEVANT AUDIENCES ON BEST PRACTICES IN INTERNAL AUDITING. * BRINGING TOGETHER INTERNAL AUDITORS FROM ALL COUNTRIES TO SHARE INFORMATION AND EXPERIENCES. 19 16 261 224 0 0 71995786 78150354 840583 2844862 600348 796899 73436717 81792115 169030 1540511 0 29386466 32491413 0 0 41353458 45296238 70908954 79328162 2527763 2463953 114842209 138705379 38624998 56747433 76217211 81957946 X THE MISSION OF THE INSTITUTE OF INTERNAL AUDITORS IS TO PROVIDE DYNAMIC LEADERSHIP FOR THE GLOBAL PROFESSION OF INTERNAL AUDITING. false false MEMBER COMPETENCY AND LEARNING - PROMOTE COMPETENCY AND LEARNING THROUGH CONFERENCES, WEBINARS AND CERTIFICATE PROGRAMS. MEMBERSHIP - CREATING MEANINGFUL CONNECTIONS AND RELATIONSHIP BUILDING GLOBALLY. CERTIFICATIONS - ELEVATING THE PROFESSION THROUGH CERTIFICATIONS AND ENABLING PRACTITIONERS TO DEMONSTRATE THEY ARE EQUIPPED TO ADD VALUE TO KEY STAKEHOLDERS. QUALITY SERVICES: THE MISSION OF QUALITY SERVICES IS TO HELP ELEVATE INTERNAL AUDIT DEPARTMENT EFFECTIVENESS, PERFORMANCE, AND STAKEHOLDER PERCEPTION. QUALITY SERVICES PROVIDES FULL-SCOPE EXTERNAL QUALITY ASSESSMENTS (EQA), SELF-ASSESSMENTS WITH INDEPENDENT VALUATION (SAIV), AND A GAP ASSESSMENT SERVICE. 0 false false false false true false false false false false true true false true true true false true false true true true false false false false false true false true false false false false false false false false false false false false false false true true true true false false true X 201 0 true 261 true false true CA false false false false true false X 19 16 false false false false true true true true true false true true false true true true true true true true false false FL X ANN S COHEN 4079371100 1035 GREENWOOD BLVD NO 401 LAKE MARY FL 32746 ANN S COHEN CFO-EVP, ACCT, FINANCE, & TECH 39.0 1.0 X X 592613 0 96636 ANTHONY PUGLIESE PRESIDENT & CEO 39.0 1.0 X X 1141126 0 141672 BENITO YBARRA EVP GLOBAL STANDARDS 40.0 0 X X 372095 0 84544 BEILI WONG DIRECTOR 10.0 0 X 0 0 0 DR HUSSAM ALANGARI DIRECTOR 10.0 0 X 0 0 0 ELIZABETH SULLIVAN DIRECTOR 10.0 0 X 0 0 0 EMMANUEL JOHANNES DIRECTOR 10.0 0 X 0 0 0 HIROSHI NAKA DIRECTOR 10.0 0 X 0 0 0 HUIBO LIU DIRECTOR 10.0 0 X 0 0 0 ISABEL DENISON DIRECTOR 10.0 0 X 0 0 0 JORGE BADILLO AYALA DIRECTOR 10.0 0 X 0 0 0 LARRY HERZOG BUTLER DIRECTOR 10.0 0 X 0 0 0 R MIKE VARNEY DIRECTOR 10.0 0 X 0 0 0 REYES FUENTES ORTEA DIRECTOR 10.0 2.0 X 0 0 0 SALLY-ANNE PITT PAST CHAIR 10.0 0 X 0 0 0 STACEY SHABEL DIRECTOR 10.0 0 X 0 0 0 STEFANO COMOTTI SENIOR VICE CHAIR 10.0 0 X 0 0 0 THERESA GRAFENSTINE DIRECTOR 10.0 0 X 0 0 0 YULIA GURMAN DIRECTOR 10.0 2.0 X 0 0 0 BRAD MONTERIO EVP MEM COMPETENCY & LEARNING 40.0 0 X 481259 0 95309 BRET JOHNSON VP, GLOBAL ENTERPRISE SALES & PARTNERSHIPS 40.0 0 X 280078 0 27050 CHARLES REDDING CIO 40.0 0 X 413372 0 62945 JANET GHOSH CHIEF PEOPLE OFFICER 40.0 0 X 332363 0 32701 JAVIER FALEATO EVP GLOBAL STRATEGY 34.0 6.0 X 492472 0 111272 JONATHAN W NIEBCH VP, MARKETING 40.0 0 X 248121 0 46693 KATHLEEN FOGELSONGER VP, LEARNING 40.0 0 X 235177 0 40771 KATLEEN SEEUWS VP, STANDARDS & GUIDANCE 40.0 0 X 246847 0 46095 LAURA LEBLANC SR. DIRECTOR, IAF (AS OF 07/2024) 1.0 39.0 X 203155 0 40394 LI-ANN KUAN VP, GLOBAL CERTIFICATIONS 40.0 0 X 185348 0 9489 LINDSAY PATTERSON EVP - MEM, MKT & COMM 40.0 0 X 418013 0 92623 MATTHEW YOUNG EVP GLOBAL ADVOCACY 40.0 0 X 460453 0 86633 ALFONSO C OLAIZ SENIOR DIRECTOR, GLOBAL STRATEGY 40.0 0 X 214206 0 52766 AMANDA BLACK SR. DIRECTOR, PORTFOLIO STRATEGY 40.0 0 X 213101 0 50161 MARCUS T WESTON DIRECTOR, GLOBAL INNOVATION & PARTNERSHIPS 40.0 0 X 196618 0 52615 MAYANK SAXENA SR DIR BUSINESS/TECHNOLOGY 40.0 0 X 242811 0 29359 MICHAEL R DOWNING SR. DIRECTOR, NORTH AMERICAN ADVOCACY 40.0 0 X 220564 0 17677 7189792 0 1217405 89 false true false NCS PEARSON INC 13036 COLLECTION CENTER DRIVE CHICAGO IL 60693 PROF TESTING SERVICES 3352426 AVMEDIA INC 9401 SOUTHRIDGE PARK COURT 100 ORLANDO FL 32819 EVENT SUPPORT 1255382 ARAMARK SERVICES INC 801 ALLEN Y LEW PLACE WASHINGTON DC 20001 F&B SERVICES 928445 DELL MARKETING LP PO BOX 534118 ATLANTA GA 303534118 IT SERVICES 867228 P&M TECH SOLUTIONS INC PO BOX 1833 WINTER PARK FL 32790 INFORMATIONAL TECH 699635 56 0 CERTIFICATION REVENUE 541900 29406747 29406747 MEMBER COMPETENCY & LEARNING 541900 24165013 24165013 MEMBERSHIP REVENUE 541900 19532160 19532160 QUALITY SERVICES 541900 4004006 4004006 OTHER PROGRAM SERVICE REVENUE 541900 1042428 1042428 0 0 0 0 78150354 2379758 2379758 742702 742702 0 0 11703856 11238752 465104 0 465104 465104 ADMIN FEE 900099 54197 54197 0 0 0 0 54197 81792115 78947253 0 2844862 X 1461764 78747 7117319 20217814 671733 2693507 1791040 301052 149644 177327 15297822 1547192 3525660 26423 1537894 7128722 91283 5425531 2242540 399927 EQUIPMENT RENTAL & MAINT. 3182886 DUES & SUBSCRIPTIONS 1796416 EMPLOYEE EXPENSES 1228557 MISCELLANEOUS 623679 613683 79328162 17403175 18108685 3561134 4154645 0 0 4515968 6228419 24360032 18034055 7434594 6325977 68003638 73828905 0 13923700 30058748 114842209 138705379 9782108 11311858 13819182 15213012 0 0 15023708 30222563 38624998 56747433 X 76217211 81957946 76217211 81957946 114842209 138705379 2463953 3276782 0 X false true true false false false false 19486123 206626 206626 206552 74 2344546 1847412 497134 3203599 3185597 18002 18811887 13001046 5810841 6325977 Closely-held equity interests Financial derivatives MUTUAL FUNDS 73828905 F 73828905 DUE FROM RELATED PARTIES 26624996 RIGHT-OF-USE ASSETS 2654081 EMPLOYEE SAVINGS PLANS 779671 30058748 Federal Income Taxes DUE TO RELATED PARTIES 26360623 OPEARATING LEASE LIABILITIES 3357270 DEFERRED EMPLOYEE COMPENSATION 504670 30222563 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION FOLLOWS ACCOUNTING STANDARDS RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT ASSESSED WHETHER THERE WERE ANY UNCERTAIN TAX POSITIONS THAT MAY GIVE RISE TO INCOME TAX LIABILITIES AND DETERMINED THAT THERE WERE NO SUCH MATTERS REQUIRING RECOGNITION IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2021. true Central America and the Caribbean 0 0 Grantmaking 9966 East Asia and the Pacific 0 0 Program Services ONSITE TRAINING CLASSES, CONFERENCES, CERTIFICATION EXAMS, AND QUALITY ASSESSMENT REVIEW 1792069 East Asia and the Pacific 0 0 Conducting board meetings 7513 East Asia and the Pacific 0 0 Speaking engagements 15275 Europe (Including Iceland and Greenland) 0 0 Program Services ONSITE TRAINING CLASSES, CONFERENCES, CERTIFICATION EXAMS, AND QUALITY ASSESSMENT REVIEW 653528 Europe (Including Iceland and Greenland) 0 0 Conducting board meetings 106660 Europe (Including Iceland and Greenland) 0 0 Conference Travel 22442 Europe (Including Iceland and Greenland) 0 0 Grantmaking 530 Europe (Including Iceland and Greenland) 0 0 Speaking engagements 11460 Middle East and North Africa 0 0 Program Services ONSITE TRAINING CLASSES, CONFERENCES, CERTIFICATION EXAMS, AND QUALITY ASSESSMENT REVIEW 98951 Middle East and North Africa 0 0 Conducting board meetings 10798 Middle East and North Africa 0 0 Conference Travel 2826 Middle East and North Africa 0 0 Grantmaking 1370 Middle East and North Africa 0 0 Speaking engagements 23044 North America (Canada & Mexico only) 0 5 Program Services ONSITE TRAINING CLASSES, CONFERENCES, CERTIFICATION EXAMS, AND QUALITY ASSESSMENT REVIEW 820017 North America (Canada & Mexico only) 0 0 Grantmaking 56296 North America (Canada & Mexico only) 0 0 Conducting board meetings 7105 North America (Canada & Mexico only) 0 0 Conference Travel 51383 North America (Canada & Mexico only) 0 0 Speaking engagements 11456 South America 0 0 Program Services ONSITE TRAINING CLASSES, CONFERENCES, CERTIFICATION EXAMS, AND QUALITY ASSESSMENT REVIEW 4041 South America 0 0 Conference Travel 2509 South America 0 0 Grantmaking 515 South Asia 0 0 Program Services ONSITE TRAINING CLASSES, CONFERENCES, CERTIFICATION EXAMS, AND QUALITY ASSESSMENT REVIEW 2535 Sub-Saharan Africa 0 0 Program Services ONSITE TRAINING CLASSES, CONFERENCES, CERTIFICATION EXAMS, AND QUALITY ASSESSMENT REVIEW 152916 Sub-Saharan Africa 0 0 Grantmaking 10070 Sub-Saharan Africa 0 0 Conducting board meetings 14142 Sub-Saharan Africa 0 0 Conference Travel 19612 0 5 0 0 0 5 3632745 276284 3909029 North America (Canada & Mexico only) general support 5637 WIRE North America (Canada & Mexico only) general support 7746 WIRE North America (Canada & Mexico only) general support 21564 WIRE 3 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds THE ORGANIZATION PROVIDES ALLOTMENTS TO IIA CHAPTERS IN THE NORTH AMERICA REGION. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual true INTERNAL AUDIT FOUNDATION 1035 GREENWOOD BLVD LAKE MARY FL 32746 591859804 501(C )(3) 75000 COM BODY OF KNOWLEDGE RES 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE ORGANIZATION OVERSEES THE ACTIVITIES OF THE INTERNAL AUDIT FOUNDATION THROUGH SHARED STAFF MEMBERS. X true true X X X X X X false true false ANN S COHEN CFO-EVP, ACCT, FINANCE, & TECH 420490 0 91125 0 80998 0 69007 0 27629 0 689249 0 60906 0 ANTHONY PUGLIESE PRESIDENT & CEO 729890 0 270000 0 141236 0 99150 0 42522 0 1282798 0 81134 0 BENITO YBARRA EVP GLOBAL STANDARDS 348709 0 0 0 23386 0 71808 0 12736 0 456639 0 0 0 JAVIER FALEATO EVP GLOBAL STRATEGY 356433 0 77625 0 58414 0 74070 0 37202 0 603744 0 43271 0 KATHLEEN FOGELSONGER VP, LEARNING 200928 0 25530 0 8719 0 15684 0 25087 0 275948 0 0 0 JANET GHOSH CHIEF PEOPLE OFFICER 282155 0 36750 0 13458 0 16342 0 16359 0 365064 0 0 0 BRET JOHNSON VP, GLOBAL ENTERPRISE SALES & PARTNERSHIPS 235393 0 34350 0 10335 0 15194 0 11856 0 307128 0 0 0 LI-ANN KUAN VP, GLOBAL CERTIFICATIONS 163219 0 0 0 22129 0 8422 0 1067 0 194837 0 0 0 LAURA LEBLANC SR. DIRECTOR, IAF (AS OF 07/2024) 179005 0 23760 0 390 0 14770 0 25624 0 243549 0 0 0 BRAD MONTERIO EVP MEM COMPETENCY & LEARNING 350077 0 72000 0 59182 0 70522 0 24787 0 576568 0 43271 0 JONATHAN W NIEBCH VP, MARKETING 216684 0 30750 0 687 0 16821 0 29872 0 294814 0 0 0 LINDSAY PATTERSON EVP - MEM, MKT & COMM 337918 0 67500 0 12595 0 70111 0 22512 0 510636 0 0 0 CHARLES REDDING CIO 360585 0 36300 0 16487 0 24150 0 38795 0 476317 0 0 0 KATLEEN SEEUWS VP, STANDARDS & GUIDANCE 212771 0 33000 0 1076 0 17710 0 28385 0 292942 0 0 0 MATTHEW YOUNG EVP GLOBAL ADVOCACY 382108 0 77625 0 720 0 72667 0 13966 0 547086 0 0 0 AMANDA BLACK SR. DIRECTOR, PORTFOLIO STRATEGY 187211 0 25474 0 416 0 11366 0 38795 0 263262 0 0 0 MICHAEL R DOWNING SR. DIRECTOR, NORTH AMERICAN ADVOCACY 199628 0 20520 0 416 0 15099 0 2578 0 238241 0 0 0 ALFONSO C OLAIZ SENIOR DIRECTOR, GLOBAL STRATEGY 192503 0 21060 0 643 0 14435 0 38331 0 266972 0 0 0 MAYANK SAXENA SR DIR BUSINESS/TECHNOLOGY 211921 0 22095 0 8795 0 17065 0 12294 0 272170 0 0 0 MARCUS T WESTON DIRECTOR, GLOBAL INNOVATION & PARTNERSHIPS 176024 0 14560 0 6034 0 14493 0 38122 0 249233 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel THE PRESIDENT IS AUTHORIZED, AND THE ORGANIZATION PAID FOR, FIRST-CLASS OR BUSINESS CLASS AIRFARE FOR DOMESTIC AND INTERNATIONAL TRAVEL INCURRED BY THE PRESIDENT. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan INDIVIDUALS PARTICIPATE IN A NONQUALIFIED SECTION 457(F) DEFERRED COMPENSATION PLAN. EMPLOYER DISTRIBUTIONS ARE INCLUDED IN COMPENSATION ON SCHEDULE J, PT. II, COLUMN B(III). PAYMENTS WERE MADE TO THE FOLLOWING INDIVIDUALS DURING 2024: ANTHONY PUGLIESE - $81,134 ANN S. COHEN - $60,906 JAVIER FALEATO - $43,271 BRAD MONTERIO - $43,271 Schedule J, Part II THE ORGANIZATION HAS ADOPTED AN EXECUTIVE COMPENSATION SETTING POLICY APPLICABLE TO ALL DISQUALIFIED PERSONS, INCLUDING THE ORGANIZATION'S CEO, OFFICERS AND KEY EMPLOYEES. UNDER THE POLICY, AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS AND APPROVES THE COMPENSATION LEVELS OF ALL INDIVIDUALS SUBJECT TO THE POLICY. THE DELIBERATIONS AND DECISIONS OF THE COMMITTEE ARE CONTEMPORANEOUSLY SUBSTANTIATED. THE COMMITTEE UTILIZES COMPARABILITY DATA IN ITS DELIBERATIONS; UPDATED COMPARABILITY DATA IS GENERALLY OBTAINED ANNUALLY. Form 990, Part III, Line 4d Description of other program services (Expenses $ including grants of $) QUALITY SERVICES: THE MISSION OF QUALITY SERVICES IS TO HELP ELEVATE INTERNAL AUDIT DEPARTMENT EFFECTIVENESS, PERFORMANCE, AND STAKEHOLDER PERCEPTION. QUALITY SERVICES PROVIDES FULL-SCOPE EXTERNAL QUALITY ASSESSMENTS (EQA), SELF-ASSESSMENTS WITH INDEPENDENT VALUATION (SAIV), AND A GAP ASSESSMENT SERVICE. Form 990, Part VI, Line 1a Delegate broad authority to a committee THE INSTITUTE OF INTERNAL AUDITORS (IIA) HAS DESIGNATED ITS SUPERVISORY COMMITTEE AS AN EXECUTIVE COMMITTEE WITH COMPREHENSIVE AUTHORITY GRANTED BY THE GLOBAL BOARD TO UNDERTAKE NECESSARY ACTIONS BETWEEN BOARD MEETINGS. THIS DELEGATION OF AUTHORITY IS IN ACCORDANCE WITH THE IIA'S BYLAWS AND BOARD POLICY MANUAL, ENSURING THAT THE SUPERVISORY COMMITTEE OPERATES WITHIN THE DEFINED GOVERNANCE FRAMEWORK. THE SUPERVISORY COMMITTEE CONSISTS OF KEY POSITIONS INCLUDING THE CHAIRMAN OF GLOBAL BOARD, SENIOR VICE CHAIRMAN, IMMEDIATE PAST CHAIRMAN, VICE CHAIRMAN-FINANCE, NA BOARD CHAIRMAN, AND ONA LEAD DIRECTOR, ALL OF WHOM ARE CERTIFIED INTERNAL AUDITORS. THIS COMMITTEE IS ENTRUSTED WITH CRITICAL RESPONSIBILITIES THAT REFLECT THE CORE FUNCTIONS OF THE GLOBAL BOARD, PARTICULARLY IN AREAS REQUIRING PROMPT AND INFORMED DECISIONS. IN LINE WITH THESE RESPONSIBILITIES, THE REVIEW OF FORM 990 FALLS WITHIN THE PURVIEW OF THE SUPERVISORY COMMITTEE. THIS TASK ALIGNS WITH THEIR DUTY TO OVERSEE FINANCIAL AND COMPENSATION MATTERS, ENSURING THAT THE IIA CONTINUES TO OPERATE IN ALIGNMENT WITH ITS EXEMPT PURPOSES AND MAINTAINS HIGH STANDARDS OF GOVERNANCE. THE COMMITTEE'S REVIEW OF FORM 990 IS A TESTAMENT TO THE IIA'S COMMITMENT TO PROACTIVE, INFORMED, AND ENGAGED GOVERNANCE, UPHOLDING TRANSPARENCY AND ACCOUNTABILITY IN ITS OPERATIONS. Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION AND THEREFORE HAS MEMBERS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE CLASSES OF THE MEMBERSHIP OF THE ORGANIZATION INCLUDE MEMBER, EDUCATIONAL MEMBER, STUDENT MEMBER, RETIRED MEMBER. ALL CLASSES OF MEMBERSHIP CAN VOTE AT MEMBERSHIP MEETINGS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders IF AN AMENDMENT OF THE BYLAWS OF THE ORGANIZATION IS APPROVED BY A MAJORITY OF THE BOARD OF DIRECTORS, IT MUST THEN BE APPROVED BY A MAJORITY OF THE VOTING MEMBERS BEFORE IT IS DECLARED EFFECTIVE. Form 990, Part VI, Line 11b Review of form 990 by governing body REGARDING THE REVIEW OF FORM 990, THE IIA ADOPTS A PROCESS THAT REFLECTS ITS DEDICATION TO GOOD GOVERNANCE PRACTICES AND IS CONSISTENT WITH THE DELEGATED AUTHORITY OF ITS EXECUTIVE COMMITTEE, THE SUPERVISORY COMMITTEE, AND THE IIA'S OPERATIONAL PRACTICES. THE REVIEW PROCESS INVOLVES THE FOLLOWING STEPS: 1. THE SUPERVISORY COMMITTEE, COMPRISED OF THE OFFICERS OF THE BOARD, ALL OF WHICH ARE CERTIFIED INTERNAL AUDITORS, RECEIVES THE FORM 990 FOR REVIEW. 2. THE COMMITTEE RIGOROUSLY EXAMINES THE FORM, FOCUSING ON ENSURING ACCURACY, COMPLIANCE, AND ALIGNMENT WITH THE IIA'S EXEMPT PURPOSES. 3. EMPHASIS IS PLACED ON FINANCIAL TRANSPARENCY, EXECUTIVE COMPENSATION, AND OVERALL FISCAL RESPONSIBILITY, REFLECTING THE COMMITTEE'S ADVISORY AND OVERSIGHT ROLES. 4. THE COMMITTEE MAY CONSULT WITH THE CEO AND OTHER RELEVANT STAKEHOLDERS. THIS PROCESS UNDERSCORES THE IIA'S COMMITMENT TO EFFECTIVE AND EFFICIENT GOVERNANCE, LEVERAGING THE EXPERTISE OF THE SUPERVISORY COMMITTEE TO MAINTAIN THE HIGHEST STANDARDS OF FISCAL RESPONSIBILITY AND ORGANIZATIONAL INTEGRITY. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO EACH MEMBER OF THE ORGANIZATION'S GOVERNING BODY, ITS OFFICERS, AND ITS KEY EMPLOYEES ON AN ANNUAL BASIS. EACH SUCH INDIVIDUAL PROVIDES AN ANNUAL DISCLOSURE STATEMENT INDICATING THAT THEY HAVE RECEIVED, READ, UNDERSTOOD, AND AGREED TO COMPLY WITH THE POLICY, AND CERTIFYING THAT (1) THEY HAVE NO RELATIONSHIPS OR INTERESTS THAT PRESENT A CONFLICT OF INTEREST, (2) THEY HAVE ONE OR MORE CONFLICTS OF INTEREST THAT HAVE BEEN FULLY DISCLOSED AS REQUIRED BY THE POLICY AND HAVE BEEN PROPERLY ADMINISTERED IN CONFORMITY WITH THE POLICY, OR (3) THEY HAVE PREVIOUSLY UNDISCLOSED CONFLICTS OF INTEREST AND DISCLOSING THE DETAILS OF SUCH CONFLICTS. ANY DISCLOSURE STATEMENT WITH PREVIOUSLY UNDISCLOSED CONFLICTS OF INTEREST ARE FORWARDED TO APPROPRIATE ORGANIZATION OFFICIALS TO TAKE APPROPRIATE ACTIONS AS REQUIRED BY THE POLICY. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION HAS ADOPTED AN EXECUTIVE COMPENSATION SETTING POLICY APPLICABLE TO ALL DISQUALIFIED PERSONS, INCLUDING THE ORGANIZATION'S CEO, OFFICERS AND KEY EMPLOYEES. UNDER THE POLICY, AN INDEPENDENT COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS AND APPROVES THE COMPENSATION LEVELS OF ALL INDIVIDUALS SUBJECT TO THE POLICY. THE DELIBERATIONS AND DECISIONS OF THE COMMITTEE ARE CONTEMPORANEOUSLY SUBSTANTIATED. THE COMMITTEE UTILIZES COMPARABILITY DATA IN ITS DELIBERATIONS; UPDATED COMPARABILITY DATA IS GENERALLY OBTAINED ANNUALLY. Form 990, Part VI, Line 19 Required documents available to the public THE INSTITUTE OF INTERNAL AUDITORS, INC. PROVIDES, UPON REQUEST, COPIES OF ITS ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS. THE ORGANIZATION'S FINANCIAL STATEMENTS CAN ALSO BE ACCESSED VIA ITS WEBSITE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D). Form 990, Part IX, Line 11g Other Fees OTHER PROFESSIONAL FEES - Total Expense: 5872779, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; CONTRACTED SERVICES - Total Expense: 5091834, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; NC PEARSON CONTRACTED SER - Total Expense: 3704137, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; SPEAKERS - Total Expense: 608557, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; EXAM AUTHORS - Total Expense: 20515, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XII, Line 2c THE ORGANIZATION'S BOARD OF DIRECTORS, OR A COMMITTEE THEREOF, ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. IIA GLOBAL DEVELOPMENT LLC 1035 GREENWOOD BLVD STE 401 LAKE MARY FL 32746 DEVELOPMENT OF PROFESSION THROUGH ALTERNATIVE SERVICE MODEL. FL 0 0 THE INSTITUTE OF INTERNAL AUTDITORS INC SINO CERTIFICATION LLC 1035 GREENWOOD BLVD STE 401 LAKE MARY FL 32746 823184696 CONDUCTING CERTIFICATION AND RELATED ACTIVITIES IN CHINA. FL 6119311 14861944 THE INSTITUTE OF INTERNAL AUTDITORS INC IIA QUALITY SERVICES LLC 1035 GREENWOOD BLVD STE 401 LAKE MARY FL 32746 461822157 QUALITY ASSURANCE SERVICES. FL 4004006 6893408 THE INSTITUTE OF INTERNAL AUTDITORS INC IIA PAC 1035 GREENWOOD BLVD STE 401 LAKE MARY FL 32746 883947587 ADVOCATING ON BEHALF OF THE INTERNAL AUDITING PROFESSION AND THE PUBLIC INTEREST. FL 4129 6925 THE INSTITUTE OF INTERNAL AUTDITORS INC INTERNAL AUDIT FOUNDATION 1035 GREENWOOD BLVD STE 401 LAKE MARY FL 32746 591859804 ELEVATING AND GROWING INTERNAL AUDIT WORLDWIDE DC 501(c)(3) 10 IIA true CANADIAN INSTITUTE OF INTERNAL AUDITORS 1035 GREENWOOD BLVD STE 401 LAKE MARY FL 32746 PROMOTING THE DEVELOPMENT OF EDUCATIONAL PROGRAMS IN INTERNAL AUDITING CA 501(c)(6) IIA true false true false true true false false false false false false false false true true false false false false INTERNAL AUDIT FOUNDATION B 75000 FMV INTERNAL AUDIT FOUNDATION E 661573 FMV INTERNAL AUDIT FOUNDATION D 925946 FMV INTERNAL AUDIT FOUNDATION O 456787 FMV