Research Foundation

About The IIA Research Foundation

The IIA Research Foundation
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Originally called The Foundation for Auditability, Research, and Education (FARE), The Institute of Internal Auditors Research Foundation (IIARF) 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 35 years, The IIARF 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 IIARF is to shape, advance, and expand knowledge of internal auditing by providing relevant research and educational products to the profession globally.


The Foundation's major objective is to support research and education in internal auditing, thereby enhancing the development of the internal auditing profession. The IIARF 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 by maintaining a portfolio of world-class researchers and writers studying the profession, supporting an ongoing program of identifying and researching emerging business issues for training/development, and providing access to the research reports and educational materials through The IIA Research FoundationBookstore.

Additionally, The Foundation promotes growth of the profession through educational scholarships and grants, research, and forums.


Leadership for The IIA Research Foundation is provided by:

Board of Members — comprising The IIA Board of Directors.

Board of Trustees — the governing volunteer body that matches available funding to research priorities.

Board of Trustees

Committee of Research and Education Advisers (CREA) — the volunteer committee that identifies and monitors all research projects, educational product development, researchers, and authors.


Headquarters Professional Staff — the core group responsible for maintaining day-to-day oversight of all Foundation activities.