Performing internal audit engagements with proficiency and due professional care is the responsibility of every internal auditor. It requires a great deal of skill to be a successful internal auditor, and knowledge alone is not enough to become proficient. Internal auditing is also learned by doing; in other words, on-the-job experience is crucial.
This course distinguishes between proficiency and due professional care and identifies the four major areas of competency defined within The IIA’s Global Internal Audit Competency Framework. In addition, it helps learners to recognize the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity. Finally, this course differentiates between technical skills and soft skills and explains how individual internal auditors can achieve competency through continuing professional development.