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The IIA's Internal Audit Competency Framework

Who It Is For

NEW! The IIA’s Internal Audit Competency Framework© was created for every internal auditor, everywhere in the world and at any point in their career. It provides clear and concise professional development plans, tools, and techniques that evolve with the current risk environment.

The comprehensive strategy defines the four main knowledge areas and skills necessary to navigate a successful career focused on best practices and practical applications — for how you audit today and the auditor you need to be tomorrow.

General Awareness

An internal auditor, entry-level or seasoned executive, who is:

  • New to knowledge area.
  • In the initial stages of competency.

Applied Knowledge

An internal auditor, mid-level or seasoned executive, who is:

  • Familiar to well-versed in knowledge area.
  • Able to apply complex concepts to solve diverse problems.

Expert

An internal auditor, senior-level practitioner or seasoned executive, who is:

  • Proficient in the knowledge area.
  • Advanced and able to build upon existing knowledge to strengthen skills.

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