Modern Slavery Statement 2026
Organisation
This statement applies to the Chartered Institute of Internal Auditors (referred to in this statement as ‘the Chartered IIA’). The information included in the statement refers to the financial year 2026/27.
Chartered IIA Activity
The Chartered IIA is the professional body for internal audit in the UK & Ireland. The Chartered IIA offers membership, qualifications, training, technical guidance, external quality assessments and events relating to profession.
Definitions
The Chartered IIA considers that modern slavery encompasses:
- human trafficking
- forced work, through mental or physical threat
- being owned or controlled by an employer through mental or physical abuse of the threat of abuse
- being dehumanised, treated as a commodity or being bought or sold as property
- being physically constrained or to have restriction placed on freedom of movement.
Commitment
The Chartered IIA acknowledges its responsibilities in relation to tackling modern slavery and commits to complying with the provisions in the Modern Slavery Act 2015. The Chartered IIA understands that this requires an ongoing review of both its internal practices in relation to its labour force and, additionally, its supply chains.
The Chartered IIA does not enter into business with any other organisation, in the United Kingdom or abroad, which knowingly supports or is found to involve itself in slavery, servitude and forced or compulsory labour.
No labour provided to the Chartered IIA in the pursuance of the provision of its own services is obtained by means of slavery or human trafficking. The Chartered IIA strictly adheres to the minimum standards required in relation to its responsibilities under relevant employment legislation in the UK and Ireland and in many cases exceeds those minimums in relation to its employees.
Supply chains
In order to fulfil its activities, the main supply chains of the Chartered IIA include those related to the delivery of training, qualifications, external quality assessments and events. We understand that the Chartered IIA’s first-tier suppliers may sometimes be intermediary traders and therefore have further contractual relationships with lower-tier suppliers.
Potential exposure
In general, the Chartered IIA considers its exposure to slavery/human trafficking to be relatively limited.
Steps
The Chartered IIA carries out due diligence processes in relation to ensuring slavery and/or human trafficking does not take place in its organisation or supply chains, including conducting a review of the controls of its suppliers.
The Chartered IIA has not, to its knowledge, conducted any business with another organisation which has been found to have involved itself with modern slavery.
In accordance with section 54(4) of the Modern Slavery Act 2015, the Chartered IIA has taken the following steps to ensure that modern slavery is not taking place:
- reviewing our supplier contracts to include termination powers in the event that the supplier is, or is suspected, to be involved in modern slavery
- measures in place to identify and assess the potential risks in its supply chains
This statement is made in pursuance of Section 54(1) of the Modern Slavery Act 2015 and will be reviewed for each financial year.