What we do

Internal auditing is an independent,objective assurance and consulting activity that strengthens and protects organisations.

About Us

Who we are

Internal auditors support achievement of organisation objectives with pragmatic insights that strengthen governance and improve business processes. We strive to make a positive difference from the boardroom to the front line, which maintains trust and confidence in the organisation.

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Interested in a new career?

What's your potential? Rise to the call of reaching your potential by launching an internal audit career right here in New Zealand. Are you starting out in your career or getting ready to rise and side-step, taking your skills to a new challenge? Your journey into internal audit starts here with IIA NZ.

Careers in Internal Audit

Frequently Asked Questions


How do internal and external auditors differ and how should they relate?

Internal and external auditors have share an interest the effectiveness of internal controls. While both professions adhere to codes of ethics and professional standards set by their respective professional associations there are however major differences with regard to their relationships to the organisation and to the scope of their work and objectives.

The internal auditor’s scope of work is comprehensive. It serves the organisation by helping it accomplish its objectives and improving operations, risk management, internal controls, and governance processes.

Concerned with all aspects of the organisation, both financial and non financial, internal auditors focus on future events as a result of their continuous review and evaluation of controls and processes.

To assist you with your talent acquisition requirements you can learn more about the difference between internal and external audit by downloading The Two Sides of Auditing.

If you have any questions you’re most welcome to get in touch with the Institute and we will assist you with your inquiries.

Additionally you may find this useful: Internal Auditing: Adding Value Across The Board. It’s an informative brochure which highlights the relationship of internal audit with governance, boards and management. Download your copy here.

How should an organisation go about sourcing its internal audit professional?

Internal audit is best performed by competent professionals in full compliance with the international standards for the professional practice of internal auditing standards and code of ethics.

Many New Zealand Internal Auditors have achieved the Certification in Internal Auditing accredited by IIA Global. Certification in Internal Audit (CIA) is a globally recognised qualification which sets the only global benchmark of internal audit.

Take a look at the value of recruiting a CIA into your organisation.

Learn more about IIA NZ internal audit professionals by downloading your free copy of All in a day’s work: A look at the varied responsible of internal auditors.

For all situations vacant advertising requests and fee inquiries please email admin@iianz.org.nz or phone us on 04 384 8840.

What are the code of ethics for?

The Code of Ethics states the principles and expectations governing the behaviour of individuals and organizations in the conduct of internal auditing. It describes the minimum requirements for conduct, and behavioural expectations rather than specific activities.

The purpose of The Institute's Code of Ethics is to promote an ethical culture in the profession of internal auditing.

A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about governance, risk management, and control.

The Institute's Code of Ethics extends beyond the Definition of Internal Auditing to include two essential components:

  1. Principles that are relevant to the profession and practice of internal auditing.
  2. Rules of Conduct that describe behaviour norms expected of internal auditors. These rules are an aid to interpreting the Principles into practical applications and are intended to guide the ethical conduct of internal auditors.

"Internal auditors" refers to Institute members, recipients of or candidates for IIA professional certifications, and those who perform internal audit services within the Definition of Internal Auditing.

Why should you become certified?

Earning your certification is like having a key to the vast world of opportunities the profession of internal auditing offers placed in the palm of your hand. It can open doors you did not even know existed, as the three or four letters that now follow your name will make one powerful statement about the expertise you bring to the table. Ultimately, becoming certified will:

  • Help you earn credibility and respect in your field.
  • Open more opportunities for advancement.
  • Increase your earning potential by as much as 51%.*
  • Prove your willingness to invest in your own development.
  • Demonstrate your commitment to your profession.
  • Improve your internal audit skills and knowledge.
  • Build confidence in your knowledge of the profession.

*According to The IIA’s 2017 Internal Audit Compensation Study (based on U.S. responses).

What is the mission of internal audit

The Mission of Internal Audit articulates what internal audit aspires to accomplish within an organization. Its place in the New IPPF is deliberate, demonstrating how practitioners should leverage the entire framework to facilitate their ability to achieve the Mission.

To enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight.

What are the IPPF standards?

The International Professional Practices Framework (IPPF) is the conceptual framework that organizes authoritative guidance promulgated by The 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. The updated Framework was introduced in July 2015. Take a look at the video to learn more about it.

Why is it necessary to have an independent Quality Assessment?

  • Independent Quality Assessments should be conducted at least once every 5 years by a qualified, independent assessor or assessment team from outside the organisation to assess conformance with the Standards
  • It can also assess whether Audit Committee and Management expectations of Internal Audit are being met

What Quality Assessment methods are there?

  • External Assessment with the review conducted by an assessor or assessment team independent of the organisation
  • Peer Reviews between 3 or more organisations
  • Self–Assessment followed by an Independent Validation (SAIV) conducted by an external Independent Validator

Who can conduct independent Quality Assessments?

  • Independent, qualified assessors or assessment teams – ideally should have senior Internal Audit management experience
  • Assessors should be knowledgeable about the Standards and the Quality Assessment process
  • Preferably Certified Internal Auditors (CIAs)
  • May have Certified Information Systems Auditors (CISAs) involved if a Quality Assessment calls for specific review of ICT audit
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