Internal Auditor Competency Framework
Compiled by subject matter experts and volunteers, The IIA's competency framework
s outlines the minimum level of knowledge and skills needed to effectively operating and maintain an
internal audit function. Divided into four buckets, each of the links below includes a breakdown of staffing areas found in the standard audit shop, and notes the appropriate level of competency for each discipline.
When reviewing the framework keep the following in mind:
- Examples of each ranking are being developed to further explain the associated competency.
- This is not the final format for the framework on the Web site. We are working to make it more interactive and easier to navigate. In addition, we will be adding examples of each ranking to further explain the associated competency and help assess the internal auditor's development in that area.
- These competencies and their ranking represent the ideal.
- The competencies and rankings were developed by a global task force.
- Do not assume that every internal auditor will progress up the ranks.
- There are no "industry-specific" groupings or behaviors. This is intentional at this time. We will be adding industry knowledge as it becomes available.
- As IT is considered a core area of knowledge for all internal auditors, it is interspersed throughout.
If you have questions or comments, please e-mail the IIA's Guidance department at guidance@theiia.org.
