International Standards for the Professional Practice of Internal Auditing
The International Professional Practices Framework (IPPF) is a conceptual framework that organizes authoritative guidance promulgated by the Institute of Internal Auditors (IIA). A trustworthy, global, guidance-setting body, the IIA provides internal audit professionals worldwide with authoritative guidance organized in the IPPF as mandatory guidance and recommended guidance.
Generally Accepted Government Auditing Standards
The Generally Accepted Government Auditing Standards provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. These standards, first published in 1972 are used by auditors of government entities, entities that receive government awards, and other audit organizations to provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process.
Committee of Sponsoring Organizations of the Treadway Commission
Founded in 1985, the mission of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is to provide thought leadership through the development of comprehensive frameworks and guidance on enterprise risk management, internal control, and fraud deterrence designed to improve organizational performance and governance and to reduce the extent of fraud in organizations. COSO offers guidance on governance and operational performance, internal controls, enterprise risk management, and fraud deterrence.
Association of Certified Fraud Examiners
Founded in 1988, the Association of Certified Fraud Examiners is the world's largest anti-fraud organization and provider of anti-fraud training and education. There are currently 75,000 members. Their mission is to reduce the incidence of fraud and white-collar crime and to assist members in fraud detection and deterrence.
National Association of College and University Business Officers
The National Association of College and University Business Officers is a membership organization representing more than 2,500 colleges, universities, and higher education service providers across the country and around the world. NACUBO specifically represents chief business and financial officers through advocacy efforts, community service, and professional development activities. The association's mission is to advance the economic viability and business practices of higher education institutions in fulfillment of their academic missions.
American Institute of Certified Public Accountants
The American Institute of Certified Public Accountants (AICPA) represents the certified public accountant profession nationally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. There are currently more than 400,000 members in 145 countries. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the uniform CPA examination; and monitors and enforces compliance with the profession’s technical and ethical standards. The AICPA’s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
Association of College and University Auditors
The Association of College and University Auditors (ACUA)is the primary resource for higher education auditing, regulatory compliance, and risk management worldwide. ACUA’s mission is to improve the internal operations and processes of the individual institutions through professional development and dissemination of internal audit experience in an open forum.