Internal Audit 


    AICPA Internal Audit’s primary mission is to provide an independent review and appraisal of the organization’s operating and internal control environment.

    As a service to the Board of Directors and to all levels of management, Internal Audit is committed to helping the AICPA achieve an optimal internal control environment. 

    The AICPA’s Internal Audit Department personnel are credentialed Professionals holding various certifications such as 

    • Certified Public Accountant (CPA)
    • Certified Internal Auditor (CIA)
    • Certified Information Systems Auditor (CISA)

    Internal Audit Functions

    • Audit Committee Reporting
    • CPA Exam Operational and IT Controls Reviews
    • External Audit Assistance
    • Internal Audit Risk Assessment and Annual Audit Planning
    • IT Audits and Reviews
    • Operational Audits and Reviews
    • Recommendations to Management

    AICPA’s Internal Audit Department Objectives and Strategy is to provide reasonable assurance to the Audit Committee and support management in its annual assertion as to the reliability of internal controls over financial reporting and safeguarding of assets as well as to help the organization continually improve operational effectiveness and compliance with laws and regulations. 

    Internal Audit is committed to providing superior professional service and will adhere to guidelines established by the Institute of Internal Auditors and the Information Systems Audit and Control Association relating to independence, objectivity, professional proficiency, scope and performance of work. In addition, Internal Audit staff is encouraged to join professional associations and obtain or maintain certifications that enhance their proficiencies and skills.

    Copyright © 2006-2014 American Institute of CPAs.