Clerk of the House of Representatives
Legislative Resource Center
135 Cannon Building
Washington, DC 20515
http://lobbyingdisclosure.house.gov 		Secretary of the Senate
Office of Public Records
232 Hart Building
Washington, DC 20510
http://www.senate.gov/lobby
LOBBYING REPORT

Lobbying Disclosure Act of 1995 (Section 5) - All Filers Are Required to Complete This Page

1. Registrant Name Organization/Lobbying Firm Self Employed Individual
THE INSTITUTE OF INTERNAL AUDITORS

2. Address

Address1
1035 Greenwood Blvd, Suite 401
 Address2
​
City
Lake Mary
 State
FL
 Zip Code
32746-2000
 Country
USA

3. Principal place of business (if different than line 2)

City
​
State
​
Zip Code
​
Country
​
4a. Contact Name b. Telephone Number c. E-mail
​Mr.
​Michael Downing
​4079371319
​advocacy@theiia.org
5. Senate ID#
​401104412-12
7. Client Name Self Check if client is a state or local government or instrumentality
​THE INSTITUTE OF INTERNAL AUDITORS
6. House ID#
​437410001
TYPE OF REPORT 8. Year
​2026
 Q1 (1/1 - 3/31) Q2 (4/1 - 6/30) Q3 (7/1 - 9/30) Q4 (10/1 - 12/31)

9. Check if this filing amends a previously filed version of this report

10. Check if this is a Termination Report Termination Date
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11. No Lobbying Issue Activity
INCOME OR EXPENSES - YOU MUST complete either Line 12 or Line 13
12. Lobbying 13. Organizations
INCOME relating to lobbying activities for this reporting period was: EXPENSE relating to lobbying activities for this reporting period were:
Less than $5,000
Less than $5,000
$5,000 or more $
​
$5,000 or more $
​60,000.00
Provide a good faith estimate, rounded to the nearest $10,000, of all lobbying related income for the client (including all payments to the registrant by any other entity for lobbying activities on behalf of the client). 14. REPORTING Check box to indicate expense accounting method. See instructions for description of options.
Method A. Reporting amounts using LDA definitions only

Method B. Reporting amounts under section 6033(b)(8) of the Internal Revenue Code

Method C. Reporting amounts under section 162(e) of the Internal Revenue Code

Signature
Digitally Signed By: Michael R. Downing
 Date
10/20/2026 3:42:01 PM

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code FIN

16. Specific lobbying issues

The IIA submitted letters to the U.S. Securities and Exchange Commission in response to the following requests for information:

1) On July 2, The IIA provided perspective on the SEC's Draft Strategic Plan for Fiscal Years 2026-2030 (File No. DSP-3)

2) On August 26, The IIA sent a letter to the SEC requesting a 90-day extension on the public comment period on a New York Stock Exchange proposal to amend Sections 303A.00 and 303A.07 of the Listed Company Manual (SEC Release No. 34-106128; File No. SR-NYSE-2026-37).

3) On September 8, The IIA submitted a letter to the SEC - and signed a joint letter with multiple coalition groups - in opposition to the New York Stock Exchange proposal to amend Sections 303A.00 and 303A.07 of the Listed Company Manual (SEC Release No. 34-106128; File No. SR-NYSE-2026-37).

The IIA also sent two letters to the Public Company Accounting Oversight Board in Q3:

1) IIA Comments in Response to the Request for Public Comment on the PCAOB Standard
Setting (August 7; PCAOB Release No. 2026-005)

2)IIA Comments in Response to the Request for Public Comment on the Draft
2026-2030 Strategic Plan Goals and Objectives (September 3; PCAOB Release No. 2026-006).

The IIA conducted meetings with members and staff on the U.S. House Committee on Financial Services to discuss key recommendations from a recent IIA report regarding modernization of the U.S. Sarbanes-Oxley Act.


17. House(s) of Congress and Federal agencies Check if None

U.S. HOUSE OF REPRESENTATIVES, Securities & Exchange Commission (SEC)

18. Name of each individual who acted as a lobbyist in this issue area

First Name Last Name Suffix Covered Official Position (if applicable) New
Michael
Downing
​
​
Ramon
Correa
​
​

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code CSP

16. Specific lobbying issues

The IIA conducted meetings with members and staff on the U.S. House Energy and Commerce Committee as a follow-up to a June 2026 letter regarding the SECURE Data Act (H.R. 8413). In the letter, The IIA highlighted the importance of including independent assurance mechanisms in the proposed data privacy legislation to ensure the processes envisioned by the bill are operating appropriately.

17. House(s) of Congress and Federal agencies Check if None

U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

First Name Last Name Suffix Covered Official Position (if applicable) New
Michael
Downing
​
​
Ramon
Correa
​
​

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code CDT

16. Specific lobbying issues

The IIA conducted meetings with members and staff of U.S. House Committee on Financial Services to offer perspective on emerging prediction market policies. These meetings were a follow-up to a letter sent to Congress by The IIA in April 2026 recommending the following three actions concerning prediction markets:

1) Require prediction market platforms to establish formal internal control frameworks
2) Ensure the operation of independent, properly structured internal audit functions at registered exchanges
3) Commission a GAO study focused on controls and audit infrastructure


17. House(s) of Congress and Federal agencies Check if None

U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

First Name Last Name Suffix Covered Official Position (if applicable) New
Michael
Downing
​
​
Ramon
Correa
​
​

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code CPI

16. Specific lobbying issues

The IIA conducted meetings with members and staff of the U.S. House Energy and Commerce Committee to discuss recommendations for strengthening the Frontier Risk Oversight, National Transparency, Independent Evaluation, and Reporting Act (FRONTIER ACT; H.R. 9925). These engagements highlighted the important role internal audit can play in providing ongoing assurance over internal controls and risk management pursuant to Section 4 of the proposal.

In addition, The IIA held introductory meetings with the staff of members serving on the U.S. Senate Subcommittee on Consumer Protection, Technology, and Data Privacy. These engagements were an opportunity to provide an overview of the internal audit profession and discuss how internal auditors can be a technical resource on issues related to AI safety and security.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

First Name Last Name Suffix Covered Official Position (if applicable) New
Michael
Downing
​
​
Ramon
Correa
​
​

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

Information Update Page - Complete ONLY where registration information has changed.

20. Client new address

Address
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City
​
State
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Zip Code
​
Country
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21. Client new principal place of business (if different than line 20)

City
​
State
​
Zip Code
​
Country
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22. New General description of client’s business or activities

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LOBBYIST UPDATE

23. Name of each previously reported individual who is no longer expected to act as a lobbyist for the client

First Name
Last Name
Suffix
First Name
Last Name
Suffix
1
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3
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2
​
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4
​
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ISSUE UPDATE

24. General lobbying issue that no longer pertains

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AFFILIATED ORGANIZATIONS

25. Add the following affiliated organization(s)

Internet Address:

Name Address Principal Place of Business
(city and state or country)
Street Address
City State/Province Zip Country
City
State Country

26. Name of each previously reported organization that is no longer affiliated with the registrant or client

1 2 3

FOREIGN ENTITIES

27. Add the following foreign entities:

Name Address Principal place of business
(city and state or country) 		Amount of contribution for lobbying activities Ownership percentage in client
Street Address
City State/Province Country
City
State Country
%

28. Name of each previously reported foreign entity that no longer owns, or controls, or is affiliated with the registrant, client or affiliated organization

1 3 5
2 4 6

CONVICTIONS DISCLOSURE

29. Have any of the lobbyists listed on this report been convicted in a Federal or State Court of an offense involving bribery, extortion, embezzlement, an illegal kickback, tax evasion, fraud, a conflict of interest, making a false statement, perjury, or money laundering?

Lobbyist Name Description of Offense(s)