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As the company grows, management needs help from others, and this situation provides opportunities for the development of internal audit. In the spring of 1941, two organizations in the utility sector, the Edison Electric Power Institute and the American Electrification Federation, first established an internal audit subcommittee. In April, John B. Thurstion, the head of internal audit of North American companies, was invited to give a speech entitled “Internal Audit-The Necessity of Management”, which greatly encouraged the participants of the conference. After the meeting, they agreed in New York that in the public utility industry, internal auditing should be separated from the accounting industry as an independent profession. At this time, Victor Z. Brink published the book “The Nature, Function and Procedures of Internal Auditing”, which raised internal auditing to a theoretical level and further promoted the establishment of internal audit personnel. Interest from internal audit professional bodies. So on September 23, 1941, a founding committee was established by 24 members, with Arthur E. Hald as chairman. The articles of association of the association were adopted on October 27. The first annual meeting (founding meeting) was held on December 9, 1941, and John B. Thurston was elected as the first president. Announcing the founding of the Institute of Internal Auditors. It marked the beginning of internal auditing becoming an independent profession. The association only had branches in New York when it was first established, and later expanded to Detroit, Chicago, Philadelphia, Los Angeles and Cleveland. buy fake Certified Internal Auditor certificate, buy fake IIA certificate, However, so far the association is only an American association. In 1944, the association established a Canadian branch in Toronto and began to cross the border. Subsequently, a branch was established in London in 1948 and gradually developed into an international organization. The International Institute of Internal Auditors consists of national chapters, general chapters in various countries, audit clubs and individual members. my country’s Internal Audit Society joined the organization in 1987.