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• Is there a gap between
• education
• and
• Practice?

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• American Accounting Association
• American Institute of Certified Public
  Accountants
• Institute of Management Accountant
• Big 5s
• Brigham Young University
• University of Virginia

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Source

• http//aaahq.org/pubs/aesv16/chapter4.pdf

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Professional Accountant Centre for Training

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ICFE
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Plan For Your Career
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• IA Cert
• CIA

15
IA CertIIA Certificate in Internal Audit and
Business Risk

• The Institute of Internal Auditors UK and
  Ireland
• Subjects
• Corporate Governance and Risk Management
• Internal Audit Planning and Assurance Framework
• Effective Delivery of Audit and Assurance
• Interpersonal Skills for Audit and Assurance
• IIA Award in Information Systems Audit and
  Assurance
• IIA Award in Compliance Audit and Assurance
• Study and tuition 30 h/s
• www.iia.org.uk

16
CIA Certified Internal Auditor

• The Institute of Internal Auditors
• Subjects
• The Internal Audit Activitys Role in Governance,
  Risk, and Control
• Conducting the Internal Audit Engagement
• Business Analysis and Information Technology
• Business Management Skills
• www.theiia.org

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?????? ????? ???? Chartered Internal Audit

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• www.pact.ir

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?????? ?????????Learning Organizations

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