MANUAL FOR IIA CHAPTERS AND INSTITUTES - ACADEMIC RELATIONS

 
MANUAL FOR IIA CHAPTERS AND INSTITUTES - ACADEMIC RELATIONS
A C A D E M I C R E L A T I ON S

MANUAL FOR IIA CHAPTERS
AND INSTITUTES

                                   Last Update: April 2014
MANUAL FOR IIA CHAPTERS AND INSTITUTES - ACADEMIC RELATIONS
INSIDE THIS ISSUE:

Section      Topic                                                                 Page
             EXECUTIVE SUMMARY                                                        3

I.           COMMITMENT TO INTERNAL AUDITING EDUCATION                                5

II.          GOALS OF AN ACADEMIC RELATIONS PROGRAM                                   7

                A.   Organize a Chapter or Institute AR Committee
                B.   Make Contacts and Follow Up
                C.   Develop On-campus Contacts
                D.   Develop an AR Budget
III.         ENCOURAGING INTEREST IN INTERNAL AUDITING                               10

                A.   Chapter/Institute Activities
                B.   Teaching Material
                C.   Chapter/Institute Seminars
                D.   Recognition of Students and Academicians
                E.   Hosting an Educators’ Symposium
IV.          INCREASE INDUSTRY PARTICIPATION                                         13

V.           PROVIDE IIA EDUCATOR AND STUDENT MEMBERSHIPS                            15

VI.          INTERNAL AUDIT ACADEMIC AWARENESS PROGRAM                               16

VII.         INTERNAL AUDITING EDUCATION PARTNERSHIP (IAEP) PROGRAM                  18

VIII.        PROGRESS THROUGH SHARING                                                19

APPENDIX A   ACADEMIC RELATIONS COMMITTEE POSITION DESCRIPTION                       20

APPENDIX B   SUGGESTED TALKING POINTS FOR MEETING WITH COLLEGES AND UNIVERSITIES     21

APPENDIX C   SUGGESTIONS FOR EDUCATOR AND STUDENT NIGHT ACTIVITIES                   23

APPENDIX D   SUMMARY OF SUGGESTIONS FOR ACADEMIC RELATIONS ACTIVITIES                25

APPENDIX E   EXAMPLES OF POTENTIAL PROMOTIONAL EFFORTS                               28

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                               EXECUTIVE SUMMARY
Commitment to Internal Audit Education

The IIA global Academic Relations Committee (global – ARC) encourages chapters and institutes to create a
local Academic Relations Committee (local – ARC) to promote the profession and to enhance internal
auditing education. This manual provides guidelines for involving faculty and students in chapter/institute
operations and strategies for carrying the profession into the classroom and beyond.
Benefits of the Academic Relations (AR) Program include:
   Increasing awareness of the profession.
   Introducing internal auditing to colleges and universities.
         Establishing academic internal audit education globally.
         Introducing internal auditing as a career choice to students.
         Increasing the number of internal audit courses taught at universities.
         Assisting schools in achieving a successful internal audit education program.
   Enhancing collaboration between internal audit professionals and academia.
   Stimulating internal audit research.
   Enhancing the image of internal auditing and The IIA.

Goal of an Academic Relations (AR) Program

Chapters/institutes are encouraged to assist in educating academia and students about internal auditing and
encouraging employers to provide internship and job opportunities to students pursuing an internal audit
career. Recommendations and strategies are offered for involving professionals in academia and vice versa.
Included are suggestions for organizing a chapter/institute AR program, making and following up with
contacts, and developing an academic relations budget, among others. Since this is not a “one size fits all”
solution, chapters and institutes are encouraged to evaluate the myriad recommendations and alternatives
and select or adapt what is needed for their specific environment. (Please share your successes with
Academic Relations at academic@theiia.org.)

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Encouraging Interest in Internal Auditing

Internal auditing is said to be one of the world’s best kept secrets. It is the challenge of IIA chapters/
institutes to bring the profession to the forefront of professional and academic discourse and share its
benefits and opportunities.
Interest in internal auditing can be strengthened by inviting educators and students to attend meetings and
training opportunities, promoting internal audit teaching materials, and scheduling topics of interest to
educators. Educator and Student Nights and Educators Symposia can be hosted to recognize and honor
students and/or faculty. The Internal Auditing Academic Advancement Fund (IAAAF), a 501(c)3, is designed
to support the awareness and teaching of internal audit in post-secondary educational institutions
worldwide. Chapters can partner with The IIA to offer student awareness events or provide donations to
their local Internal Auditing Education Partnership (IAEP) program universities.
Additional strategies and suggestions for increasing industry participation, establishing and supporting
student groups, and developing ideas for AR projects are included in the AR Section of The IIA website at
www.theiia.org/academic or by e-mailing academic@theiia.org.
Where possible, examples provided in this manual and on the web are globally relevant. We welcome
additional examples to increase the value of this manual for everyone. Please submit your stories to
academic@theiia.org.

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          COMMITMENT TO INTERNAL AUDITING EDUCATION
                                                     Section I.

To encourage internal auditing education, The IIA established an Academic Relations Committee (ARC) and has
worked with a number of related associations to promote internal auditing.
The IIA supports and encourages local IIA chapters and institutes to initiate Academic Relations (AR) programs
with colleges and universities in their areas. While it is commendable for chapters and institutes to advocate
the profession and provide information regarding a career in internal auditing to students at the secondary
school level and even as a second career or career change, this manual is designed to focus on colleges and
universities.

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Benefits of an AR Program to Promote the Profession

An effective AR program helps develop internal audit education and, ultimately, the growth of the
profession. Such a program:
1. Increases awareness of the profession of internal auditing.
2. Introduces educators and students to a viable and challenging career as an internal audit professional.
3. Leads to increased classroom coverage of internal audit subject matter.
4. Stimulates academic research in internal auditing.
5. Extends the Common Body of Knowledge of internal auditing.
6. Provides classroom materials about internal auditing so educators and students can get a better
    understanding of the profession.
7. Reduces existing gaps between academia and practitioners.
8. Increases the presence of practitioners in the academic arena and vice versa.
9. Increases the number of student members and their involvement in the profession.
10. Attracts potential internal auditors to internal auditing early in their careers.
11. Increases interest and participation in the Certified Internal Auditor (CIA) program and The IIA’s other
    specialty designations.
12. Helps recruit and retain members in The IIA.
13. Enhances and contributes to the professional image of internal auditing and The IIA.
14. Provides chapter/institute members the opportunity to enhance public speaking skills by sharing actual
    experiences about the internal audit profession.
15. Provides chapter/institute members the opportunity to be involved with the future of the profession and
    potential staff.
16. Increases the demand for internal audit students, internships, and jobs.
17. Associates branding of the internal audit profession with The IIA.

Organizations that employ internal auditors also benefit from an AR program as the number and quality of
students interested in internal auditing improve.

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              GOALS OF AN ACADEMIC RELATIONS PROGRAM
                                                      Section II.

The IIA’s vision for the Academic Relations program is to make aware and educate the next generation of
internal auditors by sharing the profession with university faculty members and students. To do so, The IIA is
reaching out to request the collaboration of all chapters/institutes to develop and support relationships
through educational programs among practitioners, educators, students, educational institution
administrators, and business/government communities, which enhance knowledge, skills, understanding, and
use of internal auditing. More local IIA AR activities, internal audit courses, and Internal Auditing Education
Partnership (IAEP) programs are needed to better prepare students for a career in internal auditing.

   A. Organize a Chapter or Institute AR Committee

The success of any committee is largely a function of its leaders’ abilities, motivation, and commitment. This
position requires a "hands-on" committee chair with the time available to make numerous face-to-face
contacts. The chair should also be an enthusiastic professional with whom students can identify. A professional
with experience speaking at colleges and universities, and the ability to interact socially with both educators
and students, would be a great addition to this committee. (The chapter/institute’s Academic Relations
Committee position description and responsibilities are found in Appendix A.)
Committee members should have a clear desire to develop close relationships between the internal audit
profession and the academic community. The size of the AR Committee will depend on the size of your
chapter/institute and its proximity to college and university campuses. Your chapter may wish to coordinate
with other IIA chapters/institutes to ensure total coverage of all institutions of higher learning (as well as
periodic presentations to high schools/secondary level schools) in your geographic area.
When selecting committee members, consideration should be given to those willing to serve as a member for
at least one year with the intention of perhaps chairing the committee in the future. This will enable the
chapter/institute to develop a knowledge base of programs that have been effective and provide for successful
growth and succession planning.
Student and educator members should be included on chapter/institute boards, committees, and special
project teams as appropriate. They should help formulate the chapter/institute's professional education
program and assist in carrying out the plan.

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      B. Make Contacts and Follow Up

Once the chapter/institute AR Committee has been organized, it should identify area colleges and
universities. A list should be developed and updated annually of area school contacts. Next, identify
administrators and educators within the business-related schools who might be interested in teaching
internal auditing. In smaller schools, deans could be appropriate contacts; in larger schools, department
heads and individual educators might be more receptive. A telephone call to the school will help to identify
the appropriate person or “champion.” The progress of your local Academic Relations efforts (including
universities that are currently teaching internal audit or allowing guest lecturers) should be shared with The
IIA annually. (Talking points can be found in Appendix B.)
Once the list is drawn, it should be discussed among AR committee members, chapter/institute members,
and co-workers to determine any relationships or contacts that may already exist. Perhaps you have
members in a school’s alumni group who could help establish more personalized relationships or make
introductions about the AR Committee’s purpose.
An informal meeting, such as a luncheon, should be arranged with those contacted. Plan to provide
professors and administrators with IIA brochures and other materials of interest and value in promoting an
internal audit curriculum (www.theiia.org/academic). Try to determine the desired scope and extent of
classroom exposure to internal auditing during these meetings. The group should explore other methods to
assist educators in their teaching.
After the meeting, the AR Committee should develop a timetable and program to provide educators with
details about internal auditing and any follow up required.

      C. Develop On-campus Contacts

Through this newly established or continuing relationship with the academic community, members may offer
to speak with students about the internal audit profession by appearing before accounting, finance,
management, governance, ethics, and other business-related classes. Additionally, honorary societies or
business clubs are also receptive to presentations by internal audit practitioners. All speaking engagements
should be set up as early in the calendar year as possible, since schedules are set well before colleges and
universities recess for the end of their school year.
Recruiting visits offer yet another opportunity to explain the challenge and work of internal auditors. During
interviews, practitioners can illustrate the nature and types of internal audit activities performed, as well as
the value of IIA Membership, professional opportunities and benefits.                                              8
ACADEMIC RELATIONS
      D. Develop an AR Budget

The success of the chapter/institute's academic relations efforts will largely depend on the human and
financial resources allocated to the Academic Relations Committee. The chapter/institute budget process is
usually finalized early in the new chapter/institute year.
It is critical that the chapter/institute's officers and board of governors fully support the efforts of the
Academic Relations Committee. Developing and presenting a formal action plan by the Committee, with
specific goals and measurements, is an excellent way to generate enthusiasm, obtain feedback, provide
consistent direction, and ensure continued support from the chapter/institute's leadership. Visit
www.theiia.org/academic and the Chapter Resources/Leader Exchange page of the Chapter Leader Support
section frequently for tools and templates to accomplish these objectives.
Points to consider when developing your budget:
   Determine if the chapter/institute would be interested in hosting educators and students at their
    meetings. Then determine how many students and educators from each school the AR Committee could
    host at a chapter/institute meeting. In determining the expected costs, consider a campaign to solicit
    funds from member organizations to help defray expenses. For example, some organizations will
    sponsor events such as golf outings or other social events to raise funds for projects such as student
    events.
   Identify the estimated costs to participate in events such as career days, honorary societies, and business
    club meetings. Organizations represented at these types of events are often asked to subsidize the cost
    through registration fees, providing refreshments, etc.
   Identify estimated miscellaneous travel costs (i.e., mileage, tolls) that may be incurred by chapter/
    institute members participating in AR Committee-sponsored presentations. Encourage the members to
    give back to the profession by paying for the small expenses themselves or through their organizations.
   Talk about the chapter/institute sponsoring student memberships or CIA exam fees for select students or
    educators and summarize the potential expenses. Determine the student selection process, i.e., through
    an essay competition or some other type of competition discussed with educators.
   For schools recently identified by the AR Committee as having high potential for future participation in
    teaching or promoting internal auditing in its curriculum, consider allocating funds to sponsor an
    introductory lunch for key professors, department chairs, and chapter/institute leadership.
   Allocate funds for any special programs geared to local schools, if applicable.

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              ENCOURAGE INTEREST IN INTERNAL AUDITING
                                                     Section III.

Internal auditing is STILL not well known on many campuses. Your challenge is to implement an AR program at
the local chapter/institute level to present the profession to educators in a way that will motivate them to
learn more and share this information with their students and to keep them informed of current developments
in the profession. This varies region by region, country to country. Here are ideas and suggestions that have
been successfully implemented by others. If you have questions or would like to share ideas, please e-mail
academic@theiia.org. Additional Best Practice ideas can be found in Appendix D.

      A. Chapter/Institute Activities

Chapter/institute activities can provide excellent opportunities to introduce educators and students to the
internal audit profession. After the AR Committee has identified educators, individual committee members
should be assigned as designated liaisons to each educator.
Educators should be provided with a list of upcoming chapter/institute activities and invited to attend regular
meetings and pre-meeting seminars. Introduce those who attend to members and eventually encourage these
contacts to participate in committee leadership. Add these allies to your chapter’s email distribution list and
include them in notices about upcoming chapter events.

      B. Teaching Material

Let educators know that excellent internal audit teaching materials are now available and more are being
generated. Encourage educators to visit www.theiia.org/academic to view the latest teaching materials
available. (The website also lists IAEP schools along with website links and the name and e-mail addresses for
IAEP coordinators so educators can talk to people actually teaching in the program.)
Encourage educators to attend a special recognition meeting by hosting a reception for educators before or
after the meeting. If possible, provide a textbook [Internal Auditing: Assurance & Advisory Services, 3rd Edition]
or teaching materials or a subscription to Internal Auditor magazine. A desk copy of the internal auditing
textbook can be requested for or by educators.

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       C. Chapter/Institute Seminars

In addition to meetings, chapter/institute seminars offer excellent opportunities to acquaint local educators
with the diversified interests and responsibilities of internal auditors. The chapter/institute should consider
scheduling seminars at a time when it is convenient for educator members to attend. Chapters/institutes
might also consider topics of interest to both educators and internal audit practitioners.

       D. Recognition of Students and Academicians

An effective method of recognizing individual educators is to invite them to speak at a chapter/institute
meeting. This effort can reap multiple benefits by guiding the educator into researching a subject that may
be of significant value to practitioners. Please see http://www.theiia.org/research/ for IIARF research topics
of interest.
The AR Committee might recommend that the chapter/institute conduct an annual Educator and Student
Night or similar event at which college and university officials, educators, and students could be honored. At
this time, recognition might be given to those who have achieved distinction in essay contests or scholastic
performance, or to those who have contributed to a student organization or academic program. See
Appendix C for additional ideas.
Another method of involving educators in the chapter/institute's AR program is to offer the educator a role
as an ex officio committee member as long as s/he is a member of The IIA. The educator serves as an
excellent sounding board for the committee's proposed program, as well as an effective contact with others
in the academic community.
The chapter/institute may offer an incentive to increase student interested in the profession. Perhaps
hosting a competition with prizes for various short and creative ways to help students learn about internal
auditing, such as writing a blog or tweeting about internal auditing would be effective. Periodic impromptu
competitions at chapter/institute meetings can be fun as well.

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      E. Hosting an Educators’ Symposium

Chapters/institutes may consider hosting an Educators’ Symposium for those interested in learning more
about the profession of internal auditing and possibly teaching the subject. Symposium topics might include:
   What is internal auditing?
   How can internal auditing be taught as part of another course or as a stand-alone?
   How to present internal audit case studies to students.
Invite local educators to gauge their interest a symposium. If possible, include educators from a school
already teaching internal auditing to assist in planning the Symposium and to suggest potential attendees.
If your chapter/institute is interested in hosting an Educators’ Symposium, please contact Academic
Relations at academic@theiia.org.

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                         INCREASE INDUSTRY PARTICIPATION
                                                     Section IV.

An important step in building this program is to establish contact among the job/career placement center of
educational institutions in your area that teach internal auditing and those responsible for recruitment at local
companies who hire internal auditors. Contact The IIA Global Academic Relations Department, too. Everyone
benefits from sharing this kind of information.
After these contacts have been made, consider sponsoring a Meet the Industries Night and invite local
employers, career placement center staff, and educators. Also invite representatives of IIA’s Academic
Relations Department, a member of the IAAAF Board, or a member of IIA global ARC. The purpose of such an
event is to introduce the career placement center representatives to their local contacts and to foster an
exchange of information between the groups. Educators could learn useful information that could be carried
back to the classroom.
In addition, local chapter/institute members should encourage their employers to participate in various
activities that promote their organizations and the profession of internal auditing. Suggested programs include:
   Contributions to the Internal Auditing Academic Advancement Fund (IAAAF) to support the awareness and
    teaching of internal audit in post-secondary educational institutions worldwide. Contributions can be
    unrestricted (to allow the funds to be used for the greatest need), restricted for an IAEP program university
    or IAAAF project, or designated to benefit local colleges and universities in developing their internal audit
    programs.
   Providing scholarships to students with an interest in the internal audit profession. This would be managed
    by the local IIA chapter/institute.
   Office visits by educators and students to familiarize them with an organization's industry and internal
    audit department.
   Providing financial assistance for educators and students interested in attending IIA or other monthly
    meetings, seminars, and conferences.
   Sponsoring internship programs for students and residency programs for educators.

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   Active involvement from local industry in worthwhile research projects related to internal auditing. The
    incentive provided by The IIA's Chapter Research Program and Doctoral Dissertation Grant Program is
    available as is The IIA's comprehensive research program, which contracts academicians to conduct
    many of its research studies (www.theiia.org/research). If you are an IIA Institute, determine if there are
    similar programs within your local IIA.
Appendix E contains suggestions for a variety of AR projects and activities, which can be sponsored by
your local chapter/institute.

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       PROVIDE IIA EDUCATOR AND STUDENT MEMBERSHIPS
                                                     Section V.

Educators can take advantage of The IIA’s educational membership, which provides full IIA privileges at a
special annual dues rate considerably lower than regular dues in North America. Please check the website for
current educator member rates. IIA institutes, please refer to your local institute policies to determine if there
are special educator membership fees.
Student memberships, also available for a nominal fee, entitle students to full IIA privileges in North America,
including opportunities to associate with internal auditing professionals who could be future employers. IIA
institutes, please refer to your local institute policies for guidance on student membership fees.
The chapter/institute may also consider:
   Offering complimentary educator or student memberships.
   Sponsoring the first year of membership for students as part of the award in an essay competition.
   Underwriting a one-year membership for any student who participates in an internship program or
    educator who participates in a residency.
   Providing reduced charges for monthly meetings to encourage participation in chapter/institute functions
    and in membership.

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         INTERNAL AUDIT ACADEMIC AWARENESS PROGRAM
                                                     Section VI.

The IIA commends institutions of higher learning that promote internal audit awareness and education through
their curricula. The IIA understands that schools require dedication and resources to support internal audit
education. The IIA also understands that not all schools are able to devote the same commitment to teaching
internal auditing. However, any commitment to building awareness of internal auditing, regardless of size, can
make a huge difference to a student searching for a career.
The IIA, the internationally recognized global voice for the profession and principal educator, has stepped
forward to assist institutions of higher learning in this effort by providing a program to recognize the various
degrees of commitment and effort schools are making to provide students with the information and skill sets
necessary to be able to choose from a variety of career paths.
Here is a description of suggested curricula accepted in The IIA's Internal Audit Academic Awareness Program:

   Awareness Building – acknowledges schools teaching internal auditing within an established (external)
    audit course or other course compatible to internal auditing such as ethics, governance, business,
    management, etc. Students are introduced to the concepts of internal auditing as well as a discussion of
    the similarities and differences between the two disciplines. A minimum of one classroom hour and one
    exam question on the topic of internal auditing are required for participation.

   Introduction to the Profession – acknowledges schools teaching internal auditing as a stand-alone internal
    audit course such as Principles of Internal Auditing or Operational Auditing. This course provides students
    with an introduction to the profession and key activities of an entry-level internal auditor.

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   Internal Audit Diploma – acknowledges the importance of a non-degree learning environment such as a
    certificate or diploma program in internal auditing and is considered a post-baccalaureate program.
    Many who have received a baccalaureate/bachelor degree in accounting or other disciplines now work
    in the field of internal auditing. However, they may wish to learn more about internal auditing without
    enrolling in a master’s or post-graduate degree program. They may prefer to study internal auditing at
    an institution of higher learning in the form of a diploma or certificate program, which usually consists of
    three to four courses in the specialized topic. The following is a list of courses that may be considered for
    a certificate/diploma program:
         Advanced Auditing
         Audit Data Analytics
         Fraud Identification and Investigation Principles
         IT Auditing
         Principles of Internal Auditing

If you believe a school qualifies for the Internal Audit Academic Awareness Program, please complete the
Request for Recognition form.

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   INTERNAL AUDITING EDUCATION PARTNERSHIP (IAEP) PROGRAM
                                                     Section VII.

The Internal Auditing Education Partnership (IAEP) program was developed to respond to the growing interest
in internal audit education at institutions of higher learning. The IAEP program also addresses a general need of
practitioners interested in hiring students who possess a well-rounded skill set for entry level internal auditors.
The IAEP program prepares students with the skills and knowledge to help them conduct basic internal audits
immediately upon hire as well as provide a foundation to begin preparing for the CIA examination. For more
information about the IAEP program and other internal audit education programs, please visit The IIA website
at www.theiia.org/academic.
The Internal Auditing Academic Advancement Fund (IAAAF) mentioned previously in this manual, provides
funding for qualifying IAEP programs to use to enhance current internal audit curricula and other aspects of the
program. Funds provided to IAEP programs through grant requests are raised through donations to the IAAAF.

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                            PROGRESS THROUGH SHARING
                                                  Section VIII.

Involving the chapter/institute and its members in an energetic AR program requires dedication. It doesn’t
matter if the program is simple or comprehensive. Be mindful of the resources you have available when
discussing how much you can accomplish, and be aware of the temptation to overcommit. The rewards are
gratifying, as today's students are very appreciative of professionals who share experiences and guidance with
them.

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    APPENDIX A

                              ACADEMIC RELATIONS COMMITTEE
                                               POSITION DESCRIPTIONS

RESPONSIBILITIES
   Coordinate the chapter’s academic relations events.                              MISSION/VISION
   Establish and maintain working relations with colleges and         To make aware and educate the next
    universities in the chapter area.                                  generation of internal auditors by sharing the
                                                                       profession with interested university faculty
   Encourage universities to incorporate internal audit classes       members and students.
    within their curricula. Provide information and support for
    universities to participate in the Internal Audit Academic
    Awareness Program and the Internal Auditing Education                                 OBJECTIVES
    Partnership Program.
                                                                       To develop and support relationships through
   Provide assistance to schools and colleges in establishing         educational programs among practitioners,
    courses in internal auditing.                                      educators, students, educational institution
                                                                       administrators, and business/government
   Report the chapter’s Academic Relations-related CAP points         communities, which enhance knowledge, skills,
                                                                       understanding, and use of internal auditing.
    and submit annual activities to The IIA.

   Keep The IIA up to date on the universities the chapter is
    working with.

   Ensure that the chapter’s Academic Relations committee                                STRUCTURE
    chair is coded as a chapter leader by the chapter
                                                                       Membership shall make nominations and vote
    administrator.                                                     for a committee chair (or the president shall
                                                                       appoint a committee chair, depending upon
   Encourage educator and student attendance at local chapter         chapter bylaws). The chair shall solicit
    meetings and membership with The IIA.                              volunteers for the committee. Potential
                                                                       candidates should be passionate about the
   Coordinate the chapter’s financial support for students or         mission of Academic Relations and could
    universities through contributions to the Internal Auditing        include: professors, practitioners who also
                                                                       teach, graduates from a local school, university
    Academic Advancement Fund, university endowments,                  CAEs, or auditors.
    scholarships, etc.

   Maintain a file of records and correspondence to pass on to
    successor at the close of the chapter year.
ACADEMIC RELATIONS
APPENDIX B

                                 SUGGESTED TALKING POINTS
                              FOR MEETING WITH COLLEGES AND UNIVERSITIES

Comments about the school

SCHOOL NAME is a recognized leader in academia. Your accreditation through AACSB International (or other
recognized accrediting body*), is an expression that quality is a key goal of SCHOOL. We understand that
SCHOOL is committed to high education standards, high expectations of its faculty, and a strong presence in
the local and global community.

The Institute of Internal Auditors (The IIA), the international professional association for internal auditors,
appreciates and shares your commitment to successfully prepare students to be the next generation of
business leaders.

*Research the school before contact is made to ensure the school has appropriate credentials leading to
employers wanting to hire their graduates.

Your first message
Research to determine if the school you are contacting is already teaching internal auditing.
If not:
In my leadership role as AR Chair/President, etc. in IIA–Name Chapter/Institute, I would like to meet with
you to discuss an opportunity to provide your students with an additional career choice – internal auditing.

Explain to educators what internal auditing is, why it is a great career choice and offer to speak or assign
someone from the chapter/institute to speak to the students. Direct the educator to The IIA website or bring
a USB drive programmed with a few of the presentations available on The IIA website.

Explain to educators what internal auditing is, why it is a great career choice and offer to speak or assign

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APPENDIX B

If internal auditing is being taught:
In my leadership role as AR Chair/President, etc. in IIA–Name Chapter/Institute, I would like meet with you
to introduce The IIA’s academic programs, The Internal Audit Academic Awareness Program and the Internal
Auditing Education Partnership (IAEP) program. Both programs recognize universities addressing the need to
educate students in the sought after field of internal auditing. The IAEP program provides financial assistance
to universities teaching internal auditing. Students with internal audit competencies are in demand by
“Fortune 1000” or the equivalent in your local area if this is true, companies, and others. The IIA–Name
Chapter/Institute believes the IAEP program would be a natural fit at SCHOOL.
Plan to follow up after initial contact
A. Arrange a meeting to discuss the appropriate academic program. Recognize academia does not move
    quickly, but deliberately and cautiously.
B. If a school is already teaching internal auditing and is interested in the IAEP program, review the website
    at www.theiia.org/academic and contact the Academic Relations Department at academic@theiia.org
    for specific talking points.
C. Present the materials to the educator(s) who will most likely be teaching the courses, the dean or
    department head, and others the school champion wishes to invite.
D. Explain some of the IAEP program benefits such as:
      Increase in school recognition by the internal audit community.
      Increase in recruitment from the internal audit student pool.
      Attract key internal audit professionals to speak to students and educators.
      Showcase IAEP student talent at an annual signature IAEP event.
      Apply for grants to grow and enhance the internal audit curriculum and other aspects of the program.
E. Explain that IAEP educators are more than happy to talk about their programs and welcome emails and
    calls about their programs. Email addresses are on the Academic Relations webpage along with links to
    IAEP schools.
F. Provide additional links for:
      The Institute of Internal Auditors (The IIA) www.theiia.org
      The Internal Auditing Education Partnership (IAEP) program www.theiia.org/academic
ACADEMIC RELATIONS
APPENDIX C

                                             SUGGESTIONS
                                FOR EDUCATOR AND STUDENT NIGHT ACTIVITIES

One of the highlights of the chapter/institute year can be an Educator and Student Night at a monthly
meeting. Though they may bear different names (Campus Night, Education Night, etc.), it is the chapter/
institute's opportunity to motivate students to join our profession. Activities for these meetings may include
some or all of the following:
   A. PROGRAM
1. Consider having a short pre-meeting seminar for students to show the AR DVD Internal Auditing in the
    Spotlight, or one of the AR PowerPoint presentations related to networking or another topic. Check the
    website for current titles as they change periodically. Or create your own to fit your audience.
    Additionally, you can discuss the importance of professional certification by introducing the students to
    the Certified Internal Auditor (CIA) program.
2. An effective seminar may be built around internal auditing: senior management describing the
    profession, its relevance and importance to organizations, and a recent graduate practitioner recounting
    his or her experience. Nothing can excite your target students more quickly than being able to identify
    with someone who was in their position a year or two earlier and is now in practice.
3. For the keynote speech, consider:
      Asking a CEO of a local company to talk about what internal auditing means to his or her organization.
      Conducting a panel of CAEs (no more than three internal audit practitioners from different industries
       including government, if possible) to describe what an internal auditor will do in the first year in their
       department and what a career path beginning in internal auditing if they choose to eventually leave
       the field might look like.
      Having a CAE describe the career path in his or her department and what the staff member will be
       doing at each stage along the way. Discuss courses students should consider taking to prepare for
       internal auditing careers.
      Relating the success stories of people who have left internal auditing to work in other areas of the
       company.
      Coordinating this activity with other professional organizations as ISACA and ACFE. Joint approaches
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       often result in greater interest and information to be shared about our profession.
ACADEMIC RELATIONS
APPENDIX C

   B. ARRANGEMENTS
1. Have special nametags for student and educator guests so they can be easily identified.
2. Deliberately commingle the seating arrangements among educators, students, and members to
   encourage networking on learning different perspectives. (Failure to do this will result in educators and
   students sitting together and talking about campus activities, not learning about internal auditing.)
3. Prepare IIA members in advance of Educator and Student Night to highlight the importance of
   interacting with guests and making them feel welcome. Help them see the value and attraction to a
   career in internal auditing.

   C. OTHER ACTIVITIES
1. Include a drawing for one or two students' and educators' memberships to be sponsored by the chapter/
   institute.
2. Stress to students and educators the value of a membership as an excellent opportunity to learn more
   about internal auditing. Highlight the value of the membership and regular attendance at meetings as a
   way to gain contacts with potential employers.
3. Sponsor a competition offering a scholarship for the best paper on internal auditing. The Educator and
   Student Night is a great opportunity to kick-off such an event. Be sure clear and concise rules have been
   established and that handouts are available at the meeting. (Note: Some chapters/institutes have
   difficulties getting students to participate in scholarship competitions. For others, it is their biggest event.
   So you will need to determine what motivates your students.)

Try to remember when YOU were making career decisions prior to YOUR graduation. With those memories
in mind, you can work to help your student guests identify and find opportunities in internal auditing.
ACADEMIC RELATIONS
APPENDIX D

                                 SUMMARY OF SUGGESTIONS
                                    FOR ACADEMIC RELATIONS ACTIVITIES

The local chapter/institute should first establish a committee to be responsible for AR activities. It can report
to a vice president or to the president.
Following is a list of possible projects to be undertaken by the AR Committee. It assumes that the
Committee's activities have progressed to a stage where contacts have been made with educators,
administration, and students at the local colleges and universities.

   Send names and addresses of your college and university contacts to The IIA's Academic Relations
    Department at academic@theiia.org, so they may assist you as needed.
   Include your college and university contacts on your chapter/institute's mailing/email distribution lists.
   Provide IIA promotional materials to the accounting clubs, accounting classes, business clubs, or other
    appropriate groups on campus.
   A moderator should be available to introduce The IIA’s AR DVD and to answer questions.
   Invite accounting and business educators to local chapter/institute meetings and pre-meeting seminars.
   Host Educator and Student Night(s) at chapter meetings during the year.
   Give educators attending Educator and Student Night(s) a complimentary gift relating to internal
    auditing, if your budget permits. This could include providing a copy of Internal Auditing: Assurance &
    Advisory Services, 3rd Edition, the IPPF, or some other publication applicable to internal auditing that
    would fit in the educators’ curricula. A desk copy of the internal auditing textbook can be requested for
    or by educators.
   Provide internal auditing practitioners as speakers for accounting and other business-related club
    meetings.
   Donate books on internal auditing or a subscription to Internal Auditor magazine to your local college
    and university library.
   Create interest in your local chapter/institute regarding internal auditing internships for deserving
    students.
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ACADEMIC RELATIONS
APPENDIX D

   Invite students to each monthly chapter meeting as guests of the chapter.
   Offer incentives for full-time students to join The IIA as student members.
   Sponsor a manuscript competition for students on an internal auditing subject with appropriate prizes to
    be awarded. Use an educator member as an advisor and part of the judging panel.
   Publicize The IIA in the appropriate college newsletters.
   Sponsor an Internal Auditing Day on local college campuses to share information about the profession
    and preliminary recruiting to encourage students learn more.
   Encourage firms hiring entry-level internal auditors to establish contact with the placement office at local
    colleges and universities. Encourage recruiting officers of firms employing internal auditors to take an
    internal auditor along on campus recruiting visits.
   Promote the IAEP program. Be prepared with statistics on the number of internal auditing jobs and
    salary ranges available in your geographical area.
   Participate in Career Day activities at area colleges and universities. If an educational institution in your
    area does not have such an activity, consider initiating one.
   Host a student reception at which internal audit practitioners can talk to students about the profession
    and future activities of the local IIA chapter/institute.
   Arrange for visits to local employers with robust internal audit functions so students can learn more
    about the profession and the company's industry.
   Involve students in the chapter/institute:
       Invite interested students to make a presentation to members.
       Appoint a student to the Board as a nonvoting member.
       Hold a separate themed meeting periodically focused on students and/or students and educators.
       Have them assist with your website.
   Consider approaching a qualifying school to develop an internal audit curriculum.
   Consider developing and maintaining a scholarship program by coordinating with internal audit or
    accounting professors at local schools.
ACADEMIC RELATIONS
APPENDIX D

   Provide support for The IIA’s educational and charitable purposes for internal audit education by
    promoting and donating to the Internal Auditing Academic Advancement Fund (IAAAF), designed to
    support the awareness and teaching of internal audit in post-secondary educational institutions
    worldwide. Gifts can be restricted to local Internal Auditing Education Partnership program universities.
   Consider sponsoring free memberships for educators or having a drawing for a free student membership
    at an event.
   Arrange a student and/or educator night as an annual chapter event.
   Sponsor a Summer Leadership Program: Select students to participate in research projects, simulations,
    company visitations, peer outreach, and presentations to chapter board.
   Create a Mentorship Program: pair practitioners with students to talk about career paths, preparation,
    etc.
   Help start and sustain an IIA student chapter at a local university, where internal auditing has a
    champion/is supported.
   Participate in career fairs – bring promotional items imprinted with your chapter’s web address.
   Outreach to chapter leaders to host internships and advertise through the chapter.
   Host a training event aimed at students, providing free or low-cost tuition to students and mentors who
    participate (or co-host with a university or another nearby chapter).

Note: The AR Chairperson or designate should contact college and university accounting and
management departments and business schools about one month before the beginning of the
school year or semester to obtain a career activities schedule and arrange to be present at relevant
events.

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ACADEMIC RELATIONS
APPENDIX E

              EXAMPLES OF POTENTIAL PROMOTIONAL EFFORTS

A. College and University Student Association Career Days
Career Days are used by many universities' student associations to make students aware of the many career
choices they will have upon graduation. Companies, firms, public sector agencies, and professional
associations send representatives with promotional materials to college campuses to participate in these
careers events. Usually, these representatives will have only a brief opportunity to spark a student's interest
in their organization. It is necessary that these emissaries have:
   A well-organized, effective, and consistent message about the profession.
   Effective, informative, and attractive recruiting materials.
   Professional eye-catching display.

Message – chapter/institute members participating in these events are also representing their organizations.
Therefore, they should emphasize the benefits of an internal auditing career. Messages such as "high
visibility," "broad experience," and "upward mobility" should be conveyed to students as opportunities
available to internal auditors. Students should be encouraged to join The IIA and participate in local chapter
functions. Student membership is inexpensive and offers exposure to the profession, networking
opportunities, and job opportunities.

Display – chapters/institutes are encouraged to use their table skirts or other banners with The IIA logo and
order promotional materials from The IIA or from the local institute, if such materials are available. Visit the
Chapter and Institute Leader Support web pages for assistance.

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ACADEMIC RELATIONS
    APPENDIX E

    Internal Auditing Promotional Materials – The IIA has materials to introduce students to the internal
    auditing profession (www.theiia.org/academic) which can also be ordered as hard copies through the
    chapter/institute order form on the website. Please visit the Chapter/Institute Leader web pages and use the
    materials order form under Events/Planning.
       These include:

Below you are tools are resources to aid you when engaging student that may be interested in internal auditing as
a career choice.
 Profession of the Future student                 Student Brochures                         Student Posters
      information brochure

  Certified Internal Auditor (CIA)   A Career For Today, A Career For Tomorrow          Internal Auditor magazine

      promotional materials                            - Video                           (contact IIA - Magazine)

                   .

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ACADEMIC RELATIONS
APPENDIX E

B. On-campus Presentations
A presentation to student groups and classes on the subject of internal auditing is a good way of getting
students and educators interested in the profession. Potential interested sources include accounting and
management professors, accounting clubs, Beta Alpha Psi, and other business fraternities. Identify alumni in
your chapter/institute and ask them to help contact the school or professors. Presentations should be
interactive and address such topics as: What is Internal Auditing?, What’s in it for me? A panel discussion of
the different aspects of internal auditing is also an effective means of informing students and educators.
Whenever possible, have a person with one to three years in the profession serve on your panel. (Students
can join The IIA online in North America at www.theiia.org/membership). Or if you prefer, contact
academic@theiia.org for a PDF of the Student/Educator Membership Application. For institutes, please
check with your appropriate committees for details.

C. Student/Educator Activities at Chapter/Institute Meetings
Pre/Post-Meeting Seminars – Chapters are encouraged to devote a few pre- or post-meeting seminars to
internal audit education. Areas to cover include opportunities in the internal auditing profession, current
topics impacting the profession, what companies look for in recruiting new internal auditors, career paths for
internal auditors, and The IIA services available to educators and students.
Keynote Address – At least once a year, chapters/institutes should focus their meeting keynote presentation
on the subject of the state of the art of internal audit education. The IIA Internal Auditing Education
Partnership (IAEP) program is an example of the type of presentation that would be of interest to students
and educators, as well as internal auditor members. Contact The IIA Academic Relations Department for a
list of potential speakers.
Recognition Ceremonies – Chapters/institutes should consider sponsoring essay competitions, short
research papers, debates on internal auditing issues, or other applicable activities and recognize the
participants at chapter/institute meetings.

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ACADEMIC RELATIONS
APPENDIX E

D. Student and Educator Visits to Member Companies
Similar to Career Days on campus, students and educators can learn a great deal about internal auditing
during visits with member internal audit departments. Chapter AR chairs should evaluate member
organizations interested in hosting a class for a half or full-day visit to their internal audit departments. The
students' and educators' learning experience could be enhanced by exposure to the types of audits
undertaken, audit approach, working papers, and staff meetings. Audit departments could simulate client
meetings to show students and educators the types of situations internal auditors must know how to
manage. Audit staff members could make presentations to guests on recently completed audits, and permit
students and educators to ask questions about the audit process and findings. Corporate visits can also
include exposure to the organizations' operations and facilities.
Interaction between students, educators and internal audit staff can significantly increase students' and
educators' interest in and facilitate understanding of internal auditing.

E.     Recruiting Student and Educator Members
Chapters/institutes should have a membership recruiting program to attract students and educators to join
The IIA and encourage them to be active in chapter/institute educational efforts, if applicable. Recruiting
strategies could include (mentioned above in more detail):
    Career days
    On-campus presentations
    CIA exam review courses http://www.theiia.org/certification/certified-internal-auditor/cia-study-aids/
    Meeting and Membership expense subsidies as appropriate

             .

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