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Certified Internal Auditor

appropriate definition. Hence, individuals within the is based on the voluntary action on the part of an
group must share a common job or occupation, such as occupational or professional group to institute a
physicians, lawyers, and dentists. system by which it can grant recognition to those
practitioners who have met some stated level of
Regardless of the acceptance of the sociological view
training and experience. Such individuals are
or the philosophical view, the common theme appears to granted a certificate or diploma attesting to the
be the existence of standards for individuals who are fact that they have met the standards of the cre-
working toward a common moral endeavor. Thus, for an dentialing organization and are entitled to make
occupation to be considered a profession, many people are the public aware of their credentialed status
needed who earn a living performing tasks closely aligned (Schoon and Smith, 2000, p. 146).
with beliefs that enhance the completion of those tasks. Thus, the impact of higher certification standards
Furthermore, a code of guiding ethical principles may also may be to increase the quality of services provided and to
be used to assist with completing job-related tasks, continue to ensure the vitality of the world’s economy. A
thereby allowing individuals employed in this area to be sampling of certifications, designations, and licensures
perceived as professionals. In turn, the area can then be available to business and finance professionals appear in
considered a profession. Table 1.
Professions and organizations continue to seek
avenues to increase the level of competence of their work- BIBLIOGRAPHY
force and enhance their profession. Therefore, in order to Davis, Michael (2003, April 25). What can we learn by looking
accomplish this objective many professions have proce- for the first code of professional ethics? retrieved from
http://www.iit.edu/˜schmaus/colloquium/davis.html
dures in place—or are in the process of implementing
Hawkins, B. L. (2000). Credentials pay off. Facilities Design and
such procedures—for individuals to obtain a higher cre-
Management, 19(6), 48–51.
dentialing certification, licensure, and designation. The
Kleiner, Morris M. (2005). Licensing occupations: ensuring quality
certification, licensure, or designation may denote to the
or restricting competition? Kalamazoo, MI: W.E. Upjohn Insti-
public more competent employees with a higher level of tute for Employment Research.
skills to accomplish more effectively the tasks that they are
Poore, R. S. (1997). Professional certification. Information Sys-
employed to perform. tems Security, 6(1), 29–30.
Candidates seeking certification, licensure, or desig- Rouse, W. A., Jr. (2004). Student achievement in a North Car-
nation in a particular field must complete a prescribed olina local education agency: National board certified teachers
course of study at an accredited college or university, as vs. non-national board certified teachers. Unpublished doctoral
dissertation, East Carolina University, Greenville, North Car-
well as a successful score on an appropriate licensing
olina.
examination. This certification, licensure, or designation
Schoon, Craig G., and Smith, I. Leon (2000). The licensure and
ensures that individuals practicing in a particular profes-
certification mission: Legal, social, and political foundations.
sion have met the appropriate educational training and New York: Forbes Custom.
that they abide by the expected standards of professional
conduct. Thus, many professions issue certifications,
licensures, and designations based upon the successful Randy L. Joyner
completion of a degree from an accredited college or
university and a minimum score on a national exam. Fur-
thermore, additional certifications, licensures, and desig-
nations may be added after supplementary training. CERTIFIED INTERNAL
The increased demand for excellence and recognition AUDITOR
throughout organizations, nationally and internationally, A certified internal auditor (CIA) is an individual who has
has prompted a wave of instituting processes that require met the requirements for certification as established by the
employees to become more highly skilled and more Institute of Internal Auditors (IIA). Requirements relate
knowledgeable in their field of endeavor. B. L. Hawkins to education, experience, and successful completion of an
implied that one could earn a certificate, licensure, or des- examination. Achieving the credential as a certified inter-
ignation from some organizations by attending a specific nal auditor is tangible evidence of meeting professional
number of courses, where a degree is not earned. Yet, cer- qualifications established by the IIA.
tification, licensure, or designation programs ending with The IIA, established in 1941 at a meeting in New
degree completion have required evaluation through stan- York City, now has a worldwide membership of more than
dardized examinations. The Chauncey Group Interna- 70,000 in more than one hundred counties. The CIA
tional noted that certification examination was first administered in 1974.

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