The IIA's Internal Audit Competency Framework
Competencies & Career Level
The need for new or sharpened skills is a constant throughout any career, not a compartment that can be closed. Reskilling and upskilling will be an ever-present part of professional development, whether your internal audit skill level is awareness, applied knowledge, or expert.
Career development is a divergent journey, not a linear path. As new risks arise and obstacles, or opportunities, come between internal audit and organizational value and success, there will be a need to know something new.
Define It. Demonstrate It.
Align the Knowledge Area With the Competency Level to Level Set a Successful Strategy.
Knowledge Areas
Professionalism
- Mission of internal auditing
- Internal audit charter
- Organizational independence
- Individual objectivity
- Ethical behavior
- Due professional care
- Professional development
Performance
- Organizational governance
- Fraud
- Risk management
- Internal control
- Engagement planning
- Engagement fieldwork
- Engagement outcomes
Environment
- Organizational strategic planning and management
- Common business processes
- Social responsibility and sustainability
- Information technology
- Accounting and finance
Leadership & Communication
- Internal audit strategic planning and managemnet
- Audit planning and coordinating assurance efforts
- Quality Assurance and Improvement Program