Global Practice Guide: Internal Auditing Competency Framework
July 10, 2025
This Global Practice Guide provides a practical approach and tools for internal auditors, chief audit executives, and others to define and meet the expectations of their roles. It includes three main components:
- An identification of the competency-related requirements of the Global Internal Audit Standards.
- An Internal Auditing Competency Framework that identifies significant groupings of knowledge and skill areas, along with standardized expectations for proficiency levels.
- A section on how to use the Competency Framework Templates to help identify and assess relevant competencies, promote continuous professional development, and conform with the requirements in the Standards.
The flexible framework allows each organization to reflect its priorities in its desired mix of competencies and proficiency levels.
This practice guide is available in several languages and free to everyone.
Additional resources to use with this Global Practice Guide
The Global Practice Guide and and members-only Templates work together.
The Competency Framework Templates tool is free to IIA members only.