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A Certified Internal Auditor (CIA) is a certification provided to accountants that conduct internal audits. The CIA is awarded to individuals by the Institute of Internal Auditors (IIA) after passing the required exams.

Internal audit reports often outline the criteria, condition, cause, consequence, and corrective action.

What Is an Audit? There are three main types of audits: external audits, internal audits, and Internal Revenue Service audits. External audits are commonly performed by Certified Public Accounting firms and result in an auditor's opinion which is included in the audit report.

10 Best Practices for Writing a Digestible Audit Report Reference everything. Include a reference section. Use figures, visuals, and text stylization. Contextualize the audit. Include positive and negative findings. Ensure every issue incorporates the five C's of observations. Include detailed observations.

A certification audit occurs when a company undergoes an audit by an ISO Registrar to ensure compliance of all elements of a specific standard. An ISO certificate references the scope of the registration issued to the company and includes a three-year expiration date.

When performing an observation audit procedure, the auditor will physically observe the client's personnel performing an internal control procedure. For instance, the auditor will observe the warehouse supervisor counting goods delivered before signing the delivery note from the supplier.

Under the Certified Audit Program, taxpayers are able to hire specifically trained and DOR-approved CPA firms to conduct sales, use and local-option tax audits in ance with DOR standards and the technical standards of the CPA profession.