The Institute of Internal Auditing Switzerland (IIAS) combines the Internal Auditing departments of the most important private and public companies as well as public administrations in Switzerland or Liechtenstein. Since its foundation in 1980, the IIAS has always been open to individual persons working in Internal Auditing. We also welcome organizations that deliver Internal Auditing as a professional service to their clients. Our experiences and common endeavor to adapt the profession of Internal Auditing to the changes in technology and the economy as a whole allow us to make an important contribution to the further development of organizations in Switzerland or Liechtenstein. Thanks to permanent contact to international professional organizations many economic developments can be observed. Therefore, we are in a position to early draw conclusions for the future practice of Internal Auditing.