Skip Ribbon Commands
Skip to main content
Global Institute of Internal AuditorsBreadcrumb SeparatorKnowledge and ResearchBreadcrumb SeparatorResearchBreadcrumb SeparatorAbout The IIA Research Foundation

About Internal Audit Foundation

Originally called The Foundation for Auditability, Research, and Education (FARE), the Internal Audit Foundation was established in 1976. Since then, the Foundation has consistently set the standard for professional achievement in the internal auditing profession.

The Foundation is a (501)(c)(3) tax-exempt (in the United States) corporation formed to provide and expand research and education for the benefit of internal auditors, the internal auditing profession, the business and government communities, and the general public. For over 30 years, the Foundation has been the global leader in sponsoring, disseminating, and promoting research and knowledge resources to enhance the development and effectiveness of the internal audit profession.


The mission of the Foundation is to expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession globally.


To understand, shape, and advance the global profession of internal auditing by initiating and sponsoring intelligence gathering, innovative research, and knowledge-sharing in a timely manner.


The Foundation's major objective is to support research and education in internal auditing, thereby enhancing the development of the internal auditing profession. The Foudation accomplishes this by:

  • Researching pertinent issues and topics
  • Identifying and developing tools and materials
  • Providing global access to research and educational product resources
  • Periodically assessing the practice of Internal Auditing through such activities as the ongoing Common Body of Knowledge study
  • Seeking opportunities within the research agenda to create synergies with The IIA and other organizations
  • Ensuring an adequate and sustainable level of funding for research

The Foundation maintains a strong belief in research and publishing reports that aid the practitioner as well as the profession. The Foundation's portfolio of researchers and writers studying the profession is world-class. The Foundation maintains an ongoing program of identifying and researching emerging business issues, and many of the published reports are used to support IIA conference and seminar programs. Additionally, The Foundation promotes growth of the profession through educational scholarships and grants, research, and forums.

Internal Audit Foundation Logo