Internal auditing is one of the cornerstones of corporate governance, along with the board of directors, senior management, and external auditing. Because of internal auditors’ unique position within a healthcare organization, they provide audit committee members and other stakeholders with valuable assistance by giving objective assurance on governance, risk management, and control processes. To do this effectively, an internal audit activity must follow a recognized framework for internal auditing.
The AHIA Board considered the necessary elements of the healthcare internal auditing profession. In 2011 it formally endorsed The Institute of Internal Auditors (IIA) mandatory components of the International Professional Practice Framework (IPPF). They are the official Definition of Internal Auditing, the International Standards for the Professional Practice of Internal Auditing, and the Code of Ethics. The IPPF is available at TheIIA.org.
This well recognized international guidance provides a professional foundation for internal auditors in all industries, including healthcare. It is their professional foundation and quality benchmark.
AHIA supplements the mandatory components of the IPPF with non-mandatory guidance by providing various resources to support the practice of internal auditing in the healthcare industry. See the other sections of this website for information on our publications, education events and the tools available in our Audit Library.