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ensure that the company’s divisions and departments follow the policies and procedures of management. This last
group of management accountants may earn the designation of Certified Internal Auditor (CIA). The Institute
of Internal Auditors (IIA) grants the CIA certificate to accountants after they have successfully completed the IIA
examination and met certain other requirements.
Many accountants, including CPAs, work in governmental and other not-for-profit accounting.
They have essentially the same educational background and training as accountants in public accounting and
management accounting.