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    <ReturnTs>2023-10-10T22:12:43Z</ReturnTs>
    <TaxPeriodEndDt>2023-05-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>421120654</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INSTITUTE OF INTERNAL AUDITORS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>INST</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 104</AddressLine1Txt>
        <CityNm>DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50301</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Whitney Honnold</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2023-10-10</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <GroupExemptionNum>8620</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>https://www.theiia.org/en/chapters/united-states/iowa/central-iowa/</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>21625</GrossReceiptsAmt>
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      <ContributionsGiftsGrantsEtcAmt>2599</ContributionsGiftsGrantsEtcAmt>
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      <InvestmentIncomeAmt>849</InvestmentIncomeAmt>
      <TotalRevenueAmt>21625</TotalRevenueAmt>
      <OtherExpensesTotalAmt>14671</OtherExpensesTotalAmt>
      <TotalExpensesAmt>14671</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6954</ExcessOrDeficitForYearAmt>
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      <OtherChangesInNetAssetsAmt>1131</OtherChangesInNetAssetsAmt>
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        <BOYAmt>73480</BOYAmt>
        <EOYAmt>81565</EOYAmt>
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      <PrimaryExemptPurposeTxt>Provide dynamic leadership for the global profession of internal auditing. Activities in support of this mission will include, but will not be limited to: - Advocating and promoting the value internal audit professionals add to their organizations. - Providing comprehensive professional educational and development opportunities, standards and other professional practice guidance, and certification programs. - Researching, disseminating, and promoting knowledge concerning internal auditing and its appropriate role in control, risk management, and governance to practitioners and stakeholders. - Educating practitioners and other relevant audiences on best practices in internal auditing. - Bringing together internal auditors from all countries to share information and experiences.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Spring Seminar - 8 hours of CPE training offered to members, training provided by The FIRM Group on the topics of Risk and Fraud and Data Analysis. Around 95 members benefitted.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2371</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Internal Audit Awareness Month event included 3 hours of CPE training offered to members provided by Protiviti and Others on the topics of Ethics and Audit Committee Round Table and followed by networking event. Around 59 members benefitted.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4108</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Fall Seminar. 8 hours of CPE training offered to members, training provided by Raven Global Training LLC on the topics of Writing and Selling Audit Observations and Effective Challenge. Around 52 members benefitted.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4741</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>11220</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ashley Ryan</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kara Falco</PersonNm>
        <TitleTxt>Programming Officer</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">John Johnson</PersonNm>
        <TitleTxt>Certification Officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Christian Cottingham</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Whitney Honnold</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ryan Willhite</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mitch Thompson</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Christian Owen</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Crystal Hensing</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Germaine Bierl</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Traci Taylor</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Tammy Crispin</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ciaran Bowe</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kelley Ellis</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
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      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Treasurer - Christian Cottingham</PersonNm>
        <USAddress>
          <AddressLine1Txt>518 NE 4th St</AddressLine1Txt>
          <CityNm>Ankeny</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50021</ZIPCd>
        </USAddress>
        <PhoneNum>5152314870</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>- Meeting/Seminar Expenses - $11,512.50: expenses include speaker fees, seminar meal costs - Chapter Administration and Board Expenses - $90: 2021 990 filing fee - PO Box expense - $138 - Bank/Credit Card Fees - $706.79: PayPal fees - Leadership Conference - $1,567.35: Reimbursement for Chapter Leaders to attend IIA Leadership Academy - District Representative Support - $594.43 - District Advisor Support - $61.57</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Adjustment for prior year outstanding items - Checks 2902 ($1,567.35 - Leadership Academy Reimbursement) and 2903 ($61.57 - District Rep Leadership Academy Reimbursement) were issued 5/8/23 but were outstanding as of 5/31/23; funds received in PayPal account at 5/30/23 were deposited in checking account 6/8/23 ($497.92 - spring seminar outstanding payments received).</ExplanationTxt>
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