Mandatory certification

Internal Auditor, Oct, 2005 by Kaiyomerz Sattha

In his letter to the editor, ("Mandatory Certification," "Letters," June 2005), Donald Robitaille called for mandatory certification to reach any management level within an internal audit function.

I am an Australian chartered accountant (CA), and for a long time I held the view that a CA--or a certified public accountant (CPA) in the United States--is skilled, knowledgeable, professional, and versatile enough to be the chief internal auditor anywhere. If you are a CA why would you need to obtain the CIA certification? I am now registered for and studying toward the CIA exam, and I can see the difference and the value of the specialized subject matter of the CIA examination; I am converted!

However, I wouldn't support mandatory certification, and I suspect it will not happen. The difference between internal auditors, lawyers, doctors, and accountants is that all of the latter are practitioners who offer their services to the public. The public needs the assurance of a competency demonstrated by certification in the relevant field. However, an organization that employs a CA or a CPA as the chief audit executive (CAF) is entitled to form its own view about a CAE who is not certified as a CIA.

KAIYOMERZ SATTHA, CA

Senior Internal Auditor

Griffin University

Brisbane, Australia

kaiyo@optusnet.com.au