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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.

Download the full Internal Audit Competency Framework now.

Knowledge Areas


  • Mission of internal auditing
  • Internal audit charter
  • Organizational independence
  • Individual objectivity
  • Ethical behavior
  • Due professional care
  • Professional development


  • Organizational governance
  • Fraud
  • Risk management
  • Internal control
  • Engagement planning
  • Engagement fieldwork
  • Engagement outcomes


  • 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