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44-627: Established in 1941, the IIA serves more than 230,000 members from nearly 200 countries and territories. The IIA's global headquarters are in Lake Mary, FL, United States . Anthony Pugliese is the President and CEO of the organization. The Certified Internal Auditor ( CIA ) is the primary professional designation offered by The IIA. The CIA certification is a globally recognized designation by which internal auditors demonstrate their competency and professionalism in

88-588: A household in the city was $ 83,921, and the median income for a family was $ 96,983. Males had a median income of $ 57,132 versus $ 32,439 for females. The per capita income for the city was $ 31,094. 2.9% of the population and 2.5% of families were below the poverty line . 1.8% of those under the age of 18 and 3.6% of those 65 and older were living below the poverty line . Seminole County Public Schools operates Lake Mary's public schools. There are 7 public schools, 5 private schools, 2 colleges Seminole State College of Florida , and ECPI University , and 1 library in

132-577: A junction with the Florida Southern at Pemberton Ferry (known today as Croom), running south-southeast across the mainline at Lakeland to Bartow . South of Bartow, the Florida Southern continued to Punta Gorda , using trackage rights over the branch. The branch was completed in September 1884. Once the Bone Valley phosphate district was discovered near Lakeland, pressure increased to standard-gauge

176-538: A variety of subjects or areas of specialization, such as public sector, financial services, and information technology (IT), as well as general guidance offering best practices and/or internal audit strategies. In 2023, The IIA introduced the newly titled Global Internal Audit Standards as a revamp of the International Standards for the Professional Practice of Internal Auditing designed to ensure that

220-537: Is designed to identify what the internal audit profession will look like in 2035, how the IIA can elevate the value of internal audit during that time, and what steps must be taken to make that future a reality. This project will help the IIA prepare for the future by engaging a global group of experts, including volunteer leaders, representatives from the International Internal Audit Standards Board, The IIA's Professional Certifications Board,

264-654: Is headquartered in Lake Mary. In addition, the Orlando TV stations WTGL as well as WOFL and sister station WRBW (by way of Fox Television Stations ) have studios located in Lake Mary. All of these are visible along Interstate 4. Prior to Emmis Communications selling WKCF to Hearst-Argyle (now Hearst Television ), WKCF's studios were located in the studios that is now the studios of WTGL, before moving with now-sister station WESH in Winter Park . Dixon Ticonderoga , one of

308-490: Is now an industrial spur. The Fort Fraser Trail today runs along the abandoned right-of way from Eaton Park south to Bartow. The branch is operated by CSX in the following segments: The charter specified that the railroad must pass through Bartow ; thus the Bartow Branch was built from the mainline at Lake Alfred (Bartow Junction) southwest to Bartow. It opened in 1884 and was standard gauged on September 23, 1886. In

352-580: Is part of the Orlando–Kissimmee–Sanford Metropolitan Statistical Area , and is approximately 19 miles from Orlando, Florida. As of the 2020 United States census , there were 16,798 people, 6,636 households, and 4,859 families residing in the city. As of the 2010 United States census , there were 13,822 people, 4,696 households, and 3,686 families residing in the city. As of the 2000 census , there were 11,458 people, 4,199 households, and 3,271 families residing in

396-643: The Auburndale Subdivision . Prior to the sale of the north end of the line to FDOT, the line was part of CSX's Sanford Subdivision from Auburndale north. Since the sale, CSX only operates local freight on the Central Florida Rail Corridor. Freight service on the CFRC is based out of Taft Yard in Pine Castle, which CSX still owns. All of CSX's through freight traffic to northern Florida now uses

440-638: The "A" Line. In 2011, CSX sold the line from Poinciana north (as well as part of the former Jacksonville, Tampa and Key West Railway ) to the Florida Department of Transportation . This state-owned segment is known as the Central Florida Rail Corridor, which includes most of the track that the SunRail commuter rail service operates on. SunRail began operation on May 1, 2014, from Sand Lake Road north to DeBary and extended service south to Poinciana on July 30, 2018. SunRail also revived passenger service to

484-588: The 1920s, the line was busy enough that the Atlantic Coast Line expanded the line north of Vitis Junction to double track to increase capacity. The line is also notable for being the location of the Great Train Wreck of 1956 in Pineola (just north of Pemberton Ferry), which was head-on collision between two Atlantic Coast Line Railroad freight trains on October 18, 1956, killing five crewmen. A signpost at

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528-480: The 2024 Little League World Series Champions. Lake Mary was named after Mary Sundell, the wife of Reverend J.F. Sundell, who settled on the northern shores of the lake. Lake Mary started as a village of two tiny settlements called Bent’s Station (located on the north shore of Crystal Lake) and Belle Fontaine. They were located along the South Florida Railroad which ran between Sanford and Orlando. The area

572-605: The Atlantic Coast Line era, many of their passenger trains to Fort Myers and Naples would run on the Bartow Branch. Part of the Bartow branch remains today from Winter Haven south to Gordonville (just northeast of Bartow). This segment is operated by the Florida Midland Railroad . The abandoned segment between Lake Alfred and Winter Haven is now the route of the Chain of Lakes Trail . The Sanford and Indian River Railroad

616-674: The Atlantic Coast Line merged with the Seaboard Air Line Railroad (who operated the former Florida Central and Peninsular Railroad , the South Florida's former competitor), becoming the Seaboard Coast Line Railroad . Seaboard Coast Line eventually became CSX in the 1980s, and the South Florida/Atlantic Coast Line main line now operates as part of one of its two main lines in the area, known as

660-657: The August 2007 issue. It has a history museum in the Lake Mary Chamber of Commerce Building . In August 2024, Lake Mary Little League All Stars won the Little League World Series . According to the United States Census Bureau , the city has a total area of 9.7 square miles (25 km ), of which 8.6 square miles (22 km ) is land and 1.1 square miles (2.8 km ) (10.96%) is water. Lake Mary

704-550: The Florida Southern not to build the SF&;W south of Gainesville or Palatka , the northern ends of the Florida Southern, but the existing South Florida was immune from this. Plant then made agreements with all the railroads building towards Tampa except for the Florida Transit and Peninsular Railroad . Specifically, the Florida Southern would not build any lines south of Pemberton's Ferry and Brooksville or north of Bartow , and

748-660: The Internal Audit Foundation's board of trustees and Committee of Research and Education Advisors, and representatives from regional bodies and IIA institutes. Lake Mary, Florida Lake Mary is a suburban city that is located in the Greater Orlando metropolitan area in Seminole County, Florida , United States, and is located in Central Florida . The population was 16,798 at the 2020 census. Home of

792-566: The South Florida Railroad's historic Church Street Station in Downtown Orlando. When completed in 1884, the South Florida Railroad's main line ran from Sanford southwest through Orlando and Lakeland to Tampa, terminating at Port Tampa. The main line today runs south of and roughly parallel to Interstate 4 . Some of the towns along the line were named for railroad officials. Plant City was named for Henry Plant, and Haines City

836-505: The South Florida would build its Pemberton Ferry Branch between the two and assign trackage rights to the Florida Southern. The agreement with the Jacksonville, Tampa and Key West Railway specified that that company would only build north of Sanford ; in both cases the South Florida would give up their rights to the territories given to the other companies. The JT&KW had already done some grading at Bartow and Tampa , and sold them to

880-516: The South Florida. Thus two railroads remained in a race towards Tampa - the South Florida and the Florida Transit and Peninsular Railroad . The South Florida managed to get there first, and obtained the best ports (now known as Port Tampa ). The South Florida's original passenger depot in Tampa was located on the east side of the intersection of Ashley and Madison Streets. The Tampa end opened on December 10, 1883, and on January 25, 1884 service began over

924-536: The South Florida. Henry Plant died in 1899, which led his heirs to sell the Plant System to the Atlantic Coast Line Railroad in 1902. The Atlantic Coast Line would then designate the South Florida Railroad main line (along with the main line of the Jacksonville, Tampa and Key West Railway and other railroads to the north) as their nearly 900-mile main line from Richmond, Virginia to Tampa. In 1967

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968-544: The Standards. The development and implementation of a structure of fundamental professional standards offers internal audit practitioners a basic framework on which to build an internal audit function that serves their individual organizations. The structure The IIA has developed over time is called the International Professional Practices Framework and serves the needs of internal auditors around

1012-485: The adjacent S Line . The Florida Central Railroad , which connects to the Central Florida Rail Corridor in Downtown Orlando, also has freight trackage rights from its connection south to Taft Yard. Part of the agreement worked out by Henry Plant between the South Florida and the Florida Southern Railway specified that the South Florida would build the north-south Pemberton Ferry Branch. This branch began at

1056-430: The city. The population density was 1,330.8 inhabitants per square mile (513.8/km ). There were 4,351 housing units at an average density of 505.4 per square mile (195.1/km ). The racial makeup of the city was 89.33% White , 3.60% African American , 0.24% Native American , 3.83% Asian , 0.09% Pacific Islander , 1.47% from other races , and 1.42% from two or more races. Hispanic or Latino of any race were 6.22% of

1100-553: The following programs: The IIA previously offered other programs, including: Below demonstrates the Number of CIA Holders by Region as of December 31, 2022. Global Internal Audit Standards set forth essential requirements and recommendations for the professional practice of internal auditing globally. The Standards apply to any individual or function that provides internal audit services; for organizations that vary in purpose, size, complexity, and structure; and by persons within or outside

1144-450: The full line, built to 3 ft ( 914 mm ) narrow gauge . On February 20, 1886 the 4 ft  8 + 1 ⁄ 2  in ( 1,435 mm ) standard gauge Jacksonville, Tampa and Key West Railway opened to Sanford, and the South Florida was converted to standard gauge on September 22. In 1893 the Savannah, Florida and Western Railway ( Plant System ) directly acquired

1188-423: The greater Lake Mary area. The American Automobile Association , AAA , National Office is located in Lake Mary and is one of the largest business employers in the area. Also located in Lake Mary is the new Verizon Financial Center, Mitsubishi-Hitachi Power Systems along with multiple other nationally known companies. On a smaller scale, Scholastic Book Fairs, the book fair division of Scholastic Corporation ,

1232-573: The internal audit field. In order to become a CIA, candidates must pass all three parts of the CIA exam as well as meet certain educational and professional experience requirements stipulated by The IIA. The IIA also offers the CIA certification through a one-part exam, called the CIA Challenge Exam, for those who meet specific criteria. CIAs are required to earn continuing education credit hours to renew their certifications annually. The IIA also offers

1276-549: The line, and that was done on August 7, 1891. After the Plant System bought the South Florida, an extension was built north from Pemberton Ferry to Inverness , where the Plant System's Silver Springs, Ocala and Gulf Railroad continued north, which was completed in 1891. In the Atlantic Coast Line era, the north leg of the Pemberton Ferry Branch would serve as the southernmost segment of their R Line, which ran from DuPont, Georgia to Lakeland via High Springs . By

1320-544: The mainline west to the Withlacoochee River via Apopka . The line was never opened by the South Florida, instead partially opening as the Apopka and Atlantic Railroad . It was never a success. The St. Cloud and Sugar Belt Railway was incorporated in 1888 to connect Kissimmee to St. Cloud and Narcoossee . It was immediately operated by the South Florida, and was merged into it in 1893. Neptune Road runs along some of

1364-421: The organization. The Standards apply whether internal auditors are employees of the organization, contracted with an external service provider, or a combination of both. All internal auditors are accountable for conforming with the principles and standards relevant to performing their job responsibilities. Chief audit executives are additionally accountable for the internal audit function's overall conformance with

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1408-402: The population. In 2000, there were 4,199 households, out of which 38.4% had children under the age of 18 living with them, 70.8% were married couples living together, 6.5% had a female householder with no husband present, and 22.1% were non-families. 16.9% of all households were made up of individuals, and 5.8% had someone living alone who was 65 years of age or older. The average household size

1452-453: The profession and its practitioners a maintain relevance in an evolving global landscape. Stakeholders from around the world provided comments on the proposed update, which will be available in over 20 languages, with the finalized version released in 2024, with an effective date 12 months after the release date. The Internal Audit Foundation is undertaking the initiative: "Internal Audit: Vision 2035 - Creating Our Future Together." This project

1496-445: The short distance between Sanford and Orlando. However the company had plans to continue to the Gulf of Mexico , reaching it at Tampa . On May 4, 1883, Henry B. Plant and his Plant System (headed by the Savannah, Florida and Western Railway ) bought 3/5 of the stock of the South Florida after an unsuccessful attempt to buy the Florida Southern Railway . Plant had made an agreement with

1540-491: The site of the crash on the Withlacoochee State Trail memorializes the event. The branch's north leg is still in service from Lakeland to Owensboro (just southwest of Lacoochee) and the south leg is still in service from the main line to Eaton Park. The abandoned segment north of Owensboro is now part of the Withlacoochee State Trail (which also continues up the abandoned extension to Inverness). The south leg

1584-468: The world in any sector, industry, or profession. To help internal auditors implement these professional practice standards, The IIA produces authoritative guidance developed with the assistance of professional internal auditors with diverse, global expertise. Guidance is created through a rigorous process to assure its applicability to a wide range of internal audit functions around the world. IIA members can download guidance titles from The IIA's website in

1628-479: The world's largest producers of pencils and art supplies, has put its headquarters in Lake Mary. Accesso , an English technology firm involved in the leisure industry , has its North American headquarters in Lake Mary, employing 220 people locally as of 2018. According to the City's 2021 Comprehensive Annual Financial Report, the top employers in the city are: South Florida Railroad The South Florida Railroad

1672-411: Was 2.72 and the average family size was 3.08. In 2000, in the city, the population was spread out, with 26.7% under the age of 18, 5.4% from 18 to 24, 31.9% from 25 to 44, 25.9% from 45 to 64, and 10.2% who were 65 years of age or older. The median age was 38 years. For every 100 females, there were 96.9 males. For every 100 females age 18 and over, there were 94.8 males. In 2000, the median income for

1716-662: Was a railroad from Sanford, Florida , to Tampa, Florida , becoming part of the Plant System in 1893 and the Atlantic Coast Line Railroad in 1902. It served as the southernmost segment of the Atlantic Coast Line's main line. The line remains in service today and is now part of the Central Florida Rail Corridor in the Orlando metro area. The rest of the line remains under the ownership of CSX Transportation as part of their A Line. The Lake Monroe and Orlando Railroad

1760-408: Was an agricultural community and early settlers included lumbermen, turpentine workers, families from Fort Reed (Sanford) who had received land grants, and Swedish families, who were mainly orange growers. By the time the area became known as Lake Mary, it was developed by a tight-rope walker and chemist named Frank Evans, who settled in the area in 1882. The first Lake Mary Post Office

1804-434: Was chartered in 1881 to run from Sanford southeast to Oviedo and Lake Charm . The South Florida leased it in 1883, and it was standard gauged on September 21, 1886. Today, the route is still in service as CSX's Aloma Spur from Sanford to Winter Springs . The Cross Seminole Trail runs along the former right of way from Winter Springs to Oviedo. The Apopka Branch was part of the original charter, running from Mayo on

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1848-553: Was established in February 1887. Evans built the original Lake Mary Elementary School, along with many commercial buildings and new homes. In 1923, he founded the Chamber of Commerce and he became a Seminole County Commissioner in 1926. The Lake Mary city hall building was created in 1946. The city incorporated on August 7, 1973. Rated by Money magazine as the #4 best place to live in America in

1892-422: Was named for Colonel Henry Haines , who organized the construction of the line and was considered to be Plant's most trusted employee. The main line remains in service and is today the southernmost segment of CSX's A Line Amtrak continues to operate passenger service on the line and uses it to reach Tampa Union Station . Amtrak's Miami-bound trains also travel the line to Auburndale and turn south on to

1936-503: Was organized in 1875 with a charter to build from the St. Johns River port of Sanford south to Orlando . The South Florida Railroad was incorporated on October 16, 1878, but was unable to obtain a charter until December 9, 1879, when it took over the charter of the Lake Monroe and Orlando, which was in danger of losing its land grants . The South Florida first ran on November 11, 1880, running

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