Responses to Regulators and Oversight Bodies
Formal IIA Contributions and Responses to Matters of Global Importance to the Profession
The IIA engages with regulators, oversight bodies, standard setters, policy makers, legislators, thought leaders, and others, and provides comments on exposure drafts of proposed standards, guidance, regulation, legislation, etc. that have the potential to impact the profession of internal auditing and how it is practiced. As described in The IIA Board Policy Manual, official statements on behalf of The IIA are designated by the Board of Directors. The Chairman of the Board and/or the President and CEO serve as spokespersons on all issues pertinent to the profession of internal auditing. For specific purposes, this responsibility may be delegated to other members or to staff.
The process of preparing and writing responses to other organizations is governed by a due diligence process described on The IIA website. See Structure and Processes for responses.
View The IIA's responses to exposure drafts and requests for comment from other organizations.
||Response to the International Integrated Reporting Committee (IIRC) – “Discussion Paper on Towards Integrated Reporting – Communicating Value in the 21st Century” - Cover Letter and Appendix A|
||Response to the Public Accounting Oversight Board (PCAOB) – “Concept Release on Auditor Independence and Audit Firm Rotation” - Cover Letter and Appendix A and B|
||Response to the Public Company Accounting Oversight Board (PCAOB) - Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements and Related amendments to PCAOB Standards (Ref Docket matter No.34) - Cover Letter and Attachment A|
||Response to the International Auditing and Assurance Standards Board (IAASB) - "Enhancing the Value of Auditor Reporting: Exploring Options for Change" - Cover Letter and Attachment A|
||Response to the Green Paper "The EU Corporate Governance Framework" - Cover Letter and Attachment A|
||Proposed Strategy and Work Program for 2012-2014|