Learn about the European Confederation of Institutes of Internal Auditing
If you are an ICAS member working in internal audit you may well have heard of the European Confederation of Institutes of Internal Auditing (ECIIA). This article provides more information about the work and output of the organisation, and provides links to a number of useful publications.
Background of the ECIIA
The origins of the ECIIA date back to 1980 with the founder country members being: Portugal, (the then West) Germany, France, the UK and Ireland, Norway, Belgium, the Netherlands and Luxembourg. In 2001 it was constituted under Belgian law as a non-profit organisation with its registered office in Brussels. Today, membership has grown to thirty-four countries throughout Europe and the Mediterranean littoral.
The ECIIA is also referred to officially as “The Association” and through its constituent members represents nearly 48,000 internal auditors throughout Europe. The Association works with the Global IIA (Institute of Internal Auditors) to “promote the professional practice of Internal Audit in Europe”. It states that: “In particular, we endorse IIA’s Standards, its Code of Ethics and its Certification Programme.”
What is the purpose of the ECIIA?
The ECIIA has a no-profit making purpose. Its main objectives are:
“the promotion of internal audit and good governance at the European level … the Association intends to be the consolidated voice for the profession of internal auditing in Europe and to promote the role of internal audit and good corporate governance by dealing with the European Union, its Parliament and Commission and any other European regulators and associations representing key stakeholders.”
Membership of the ECIIA
The ECIIA rules state that: “Full membership is open to Institutes of Internal Auditing that: (i) are affiliated to The Institute of Internal Auditors Inc.; AND, (ii) have their registered office or are incorporated in a country member of the EU; OR, (iii) have their registered office or are incorporated in a country member of the Single European Market.”
In addition to full membership, the Association has the categories of associate membership and affiliate membership It is a condition of membership that all categories must be affiliated to the IIA.
How is the ECIIA governed?
The ECIIA is governed by the General Assembly, a Management Board and a Secretary General:
- The General Assembly comprises representatives from all thirty-four member countries that meets annually at a conference held in a different country each year.
- It appoints a Management Board of ten directors for a period of two years. The Management Board is responsible to the Assembly for operating the ECIIA and developing policies and programmes. It has one UK member, Paul Manning, who is also a member of the CIIA Council. The Board elect a President and a Vice President. In addition, there are also various committees and working groups of members who advise the Board.
- The Secretary General is responsible to the Management Board for the day-to-day running of the ECIIA and of its secretariat.
The ECIIA has produced a number of research papers which are openly accessible on its website. These cover various internal audit topics such as:
- Audit committees in the European Public Sector
- Internal audit in the insurance industry guidance
- Corporate governance and cybersecurity
- Best practice papers for European Banks
- Risk in Focus 2020: Hot Topics for Internal Auditors
- ECIIA annual report 2018/19
- Improving cooperation between internal and external audit
Also on its site are other useful publications including Foundations of Internal Audit in Financial Services Firms by the Global IIA.