Preparatory Learning for Chartered Emirates Government Internal Auditor (CEGIA) is available here. One of the key elements of good governance is an independent and objective internal audit service working to Internal Audit Standards. To assist internal audit units operating in departments and Offices, CIAA USA developed a course relating to the standards to be followed in implementing the internal audit function. These standards were developed specifically for central government, and suggested that departments also refer to other standards and guidelines issued by appropriate professional bodies.