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Mapping Your Career Competencies Necessary For Internal Audit Excellence PDF
Mapping Your Career Competencies Necessary For Internal Audit Excellence PDF
TALENT
James Rose
CIA, CRMA, CPA, CISA
CBOK Sponsored by
SURVEY FACTS T he Global Internal Audit Common Body of Knowledge (CBOK) is the worlds
largest ongoing study of the internal audit profession, including studies of inter-
nal audit practitioners and their stakeholders. One of the key components of CBOK
Respondents 14,518*
Countries 166*
2015 is the global practitioner survey, which provides a comprehensive look at the
Languages 23* activities and characteristics of internal auditors worldwide. This project builds on two
previous global surveys of internal audit practitioners conducted by The IIA Research
EMPLOYEE LEVELS Foundation in 2006 (9,366 responses) and 2010 (13,582 responses).
Reports will be released on a monthly basis through July 2016 and can be
Chief audit downloaded free of charge thanks to the generous contributions and support from
executive (CAE) 26%
Director 13%
individuals, professional organizations, IIA chapters, and IIA institutes. More than
Manager 17% 25 reports are planned in three formats: 1) core reports, which discuss broad topics,
Staff 44% 2) closer looks, which dive deeper into key issues, and 3) fast facts, which focus on a
specific region or idea. These reports will explore different aspects of eight knowledge
*Response rates vary
tracks, including technology, risk, talent, and others.
per question.
Visit the CBOK Resource Exchange at www.theiia.org/goto/CBOK to download
the latest reports as they become available.
Europe 23%
North
America 19%
Middle East
& North 8%
Africa South
Asia 5%
Latin East
America 14% Asia 25%
& Caribbean & Pacific
Sub-
Saharan 6%
Africa
Note: Global regions are based on World Bank categories. For Europe, fewer than 1% of respondents were from Central Asia.
Survey responses were collected from February 2, 2015, to April 1, 2015. The online survey link was distributed via institute email
lists, IIA websites, newsletters, and social media. Partially completed surveys were included in analysis as long as the demographic
questions were fully completed. In CBOK 2015 reports, specific questions are referenced as Q1, Q2, and so on. A complete list of
survey questions can be downloaded from the CBOK Resource Exchange.
Future
Executive Summary 4
Governance
3 Comparing Your Self-Assessment to Responses
from Your Region 13
6 Investing in Yourself 23
Risk
Standards &
Certifications
Talent
Technology
www.theiia.org/goto/CBOK 3
Executive Summary
D o you want to do your job more effectively and provide more value to your orga-
nization? A greater grasp of the competencies outlined in The IIA Global Internal
Audit Competency Framework will help you reach these goals.
The purpose of this report is to help you:
1. Understand the competencies that are most important for success as an
internal auditor.
2. Compare your assessment to other practitioners.
3. Assess your strengths and weaknesses in those skills.
4. Choose the skills that you want to improve.
5. Create a plan for investing in yourself.
If you are an internal audit manager, this report will also help you:
1. Build an appropriate mix of skills in your internal audit department.
2. Advise stakeholders about the skills needed for optimal performance.
More than 10,000 competency self-assessments from internal auditors around the
world were used to develop this report. This knowledge base provides valuable insight
about the best strategies to use for advancing your career and for managing an internal
audit department.
PERSONAL SKILLS
Persuasion and
Communication Critical Thinking
Collaboration
TECHNICAL EXPERTISE
Governance, Risk,
IPPF Business Acumen
and Control
PROFESSIONAL ETHICS
Source: The Institute of Internal Auditors, 2013. Used by permission. For more
information, visit https://global.theiia.org/about/about-internal-auditing/
Pages/Competency-Framework.aspx. IPPF refers to The IIAs International
ProfessionalPractices Framework.
www.theiia.org/goto/CBOK 5
The IIA Global Internal Audit Internal Audit Delivery and
Competency Framework is best under- Improvement and Innovation (gray
bars)
stood by reading from the bottom to the
top. Delivery of internal audit
services requires skills such as
Foundation (red bars)
planning, objectivity, resource
Professional ethics provide the management, and strategic
fundamental expectations for understanding.
internal audits behavior as a Finally, improvement and
profession.
innovation prepares the
Skillful management of organization for productive
internal audit resources and change, helping pave the way
activities is also foundational, for a successful sustainable
whether the internal audit future.
department is comprised of
The IIAs Standards and Principles
one person or hundreds of
people. The competency framework is well-
aligned with the Core Principles for
Technical Expertise (blue bars)
the Professional Practice of Internal
Technical expertise (in The Auditing, released by The IIA in 2015
IIAs International Profes- (see exhibit 2). Keep in mind that
sional Practices Framework internal auditors are required to main-
[IPPF]; governance, risk, and tain their competencies according to
control; and business acumen Standards 1210 and 1230. The compe-
or business judgment) is tency framework will help you conform
needed to successfully deliver with the Standards and develop the skills
internal audit services. needed to follow the core principles of
the profession.
Personal Skills (green bars)
A Quick Self-Assessment
Personal skills (commu-
Before you continue reading this report,
nication, persuasion and
take a quick assessment of your skills for
collaboration, and critical
the 10 core competencies. It will take
thinking) are important for
less than five minutes, and then you will
ensuring that the information,
have a way to compare yourself to the
observations, and recommen-
survey respondents (see exhibit 3). Fill
dations identified based on
in a rating from 1 to 5 next to each skill
technical expertise have the
description.
appropriate impact on the
After you finish rating yourself, you
enterprise.
can create an average for each of the 10
1. Demonstrates integrity.
2. Demonstrates competence and due professional care.
3 . Is objective and free from undue influence (independent).
4. Aligns with the strategies, objectives, and risks of the organization.
5. Is appropriately positioned and adequately resourced.
6. Demonstrates quality and continuous improvement.
7. Communicates effectively.
8. Provides risk-based assurance.
9. Is insightful, proactive, and future-focused.
10. Promotes organizational improvement.
Source: The Institute of Internal Auditors, 2015. For more information, visit theiia.org/
https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Core-Principles-
for-the-Professional-Practice-of-Internal-Auditing.aspx
competency areas. Total your ratings for in any given regionor globallyassess
each skill in the competency and then their skills.
divide by the number of skills in that For this report, you should take into
competency. These averages are what you consideration that the self-assessments
can use to compare your results to other are reported without any membership
respondents in your region. weighting by role, country, region, or
As you are doing this self-assessment, other attribute.
you may wonder about the differences Finally, while the complete framework
by experience, gender, culture, and so has 163 areas of knowledge, skills, and
on. Self-assessments are contingent abilities, to make the list more man-
on individual characteristics, such as ageable for the CBOK survey, it was
self-awareness, biases, perceptions, and narrowed to 42. The complete text of
cultural differences, but they are still a The IIA Global Competency Framework
great way to see the level of confidence is available at The IIAs website (https://
people have in their skills. In aggregate, na.theiia.org/about-us/about-ia/Pages/
the self-assessment results provide valu- Competency-Framework.aspx).
able insight into how internal auditors
www.theiia.org/goto/CBOK 7
Exhibit 3Core Competency Self-Assessment Form (CBOK Version)
Apply The IIAs International Professional Use appropriate data collection tools to
Practices Framework (IPPF) to activities. create audit efficiency.
Source: The CBOK 2015 Global Internal Audit Practitioner Survey, section 12 (published by The IIA Research Foundation). The core
competency areas are listed in the same order as they appeared in the survey. Copies are permitted for non-commercial, self-
assessment purposes.
2 Competencies That Were Ranked
Highest and Lowest
Communication 3.84
Innovation
Internal audit delivery 3.79 and Delivery
Personal Skills
Critical thinking 3.62
Technical
Expertise
Internal audit management 3.58
F
oundation
Improvement and innovation 3.57
IPPF 3.15
1 2 3 4 5
Novice Trained Competent Advanced Expert
Note: Q79-Q88: Estimate your proficiency for each competency. The scores in the exhibit are averages of multiple measures used
for each of the 10 core competencies. IPPF refers to The IIAs International Professional Practices Framework. n = 10,366 to 11,350.
www.theiia.org/goto/CBOK 9
foundational skill (see the top red bar). in their ability to perform advanced
Personal skills from the core competen- and complex tasks drops to 64% and
cies are rated highly as well (see the green 60% respectively (Q83, n = 11,324).
bars). Surprisingly, however, knowledge Moreover, slightly more than 10% of
of the IPPFcore to the sound execu- practitioners indicate that they require
tion of the professions obligationsis some level of supervision to perform even
the lowest of all competencies. Moreover, routine tasks for these two skills (levels 1
business acumen (judgment) and gover- and 2). Ethics and fraud should be on the
nance, risk, and controlrepresenting radar for every audit engagementand
the substantive knowledge of the organi- certainly a clear understanding of the
zations that are being auditedare also Code of Ethicsso this is an area where
ranked lower. These results clearly present internal auditors and their managers may
the areas of relative weakness that should want to focus additional training.
be the focus of development efforts.
Internal audit management skills
Foundational Competencies affect the entire department.
Professional ethics has the The ratings for the other foundational
highest self-assessment competencyinternal audit man-
rating of any domain. agementfall in the mid-range of the
competency ranking. If you are a CAE or
Professional ethics are essential to the a manager, your performance in this area
professions image, ability to maintain is critical for the overall success of the
a credible mandate with stakeholders, internal audit department. Skills for you
and ability to serve the public interest. to develop include:
While the overall self-assessment for this Advocating the value of inter-
competency is very high, it is helpful to
nal audit
look at some differences at how people Managing resources
responded to specific skills within the Fostering staff development
competency. Developing a workforce plan
For ethics we would hope for a
large portion of the profession to have If you need to develop a workforce
confidence in their ability to perform competency plan, the findings in this
advanced and complex tasks (levels 4 and CBOK report will be invaluable as you
5). For maintaining confidentiality and consider how to increase needed skills
objectivity, this is the case with 73% and and achieve the ideal mix of staff for your
72% of survey respondents rating them- organizations needs. Another excellent
selves as advanced or expert. However, resource is The IIAs Practice Guide,
for compliance with The IIAs Code of Creating an Internal Audit Competency
Ethics and incorporating ethics and fraud Process for the Public Sector, available at
into audit engagements, those confident www.theiia.org.
www.theiia.org/goto/CBOK 11
Personal Skills of the audit. Learning by doing is how
to develop these competencies, and it
For the personal skills group, takes several years to get there, he says.
survey respondents assess When CAEs were asked in the survey
themselves highly in the areas of if they include critical thinking skills in
communication and persuasion their training programs, only 30% say
and collaboration, second they do so (Q46, n = 3,099).
only to professional ethics.
Critical thinking skills are essential
to advancing through the ranks in an
Personal skills are behavioral charac- internal audit function, says White. The
teristics that can be applied to many primary path to acquiring these com-
professional roles. In this area, survey petencies is work experience coupled
respondents are more confident about with sound, deliberate feedback and
their skills in communication, per- coaching. Those experiences need to
suasion, and collaboration, and less build on themselves over time to create
confident about critical thinking abil- the competencya multiyear process
ities. Facilitated training sessions or for competency obtainment that can, at
other seminars can be useful in helping times, frustrate junior practitioners, who
employees improve their tools and tech- may see themselves as ready for the next
KEY INSIGHT niques for working with others. level much sooner.
valued by internal hiring managers, but generally Of the 10 core competencies, internal
audit management it is learned on the job through audit delivery and improvement and
dedicated feedback and coaching
and stakeholders as a innovation are the two most highly cor-
from internal audit leaders.
driver for high-quality related statistically. In other words, those
internal audit services. with higher self-assessment ratings for
Sixty-four percent of CAEs rank crit- improvement and innovation are more
ical thinking as one of the top five skills likely to have higher ratings for internal
for which they are recruiting, making audit delivery. Strong innovation skills
it the most sought-after skill overall can enable practitioners to provide new
worldwide. methodologies, approaches, and insights
There is no silver bullet coming that bring more value to an organization.
out of a training course, just feedback Practitioners seeking opportunities for
through many audits, says Mike White, development in these areas could explore
CAE at Standard Bank Group in South project management workshops and
Africa. Tom Pivoka, CAE at CEZ in specialized training in Lean Six Sigma
the Czech Republic, commented that he or process improvement methodologies.
sits with his managers after each audit, Such skill sets align with planning and
evaluating and reflecting on the success innovation aspects of these competencies.
North America
Latin America
North Africa
& Caribbean
Average
Europe
Pacific
Global
Africa
The 10 Core
Competencies
Professional ethics 4.26 4.20 4.04 4.12 4.05 3.57 3.32 3.94
Persuasion and
4.05 4.00 3.87 4.02 4.01 3.66 3.24 3.80
collaboration
Internal audit delivery 4.10 3.94 3.93 3.97 3.89 3.62 3.24 3.79
Critical thinking 3.89 3.73 3.65 3.80 3.80 3.53 3.13 3.62
Internal audit
3.85 3.73 3.72 3.75 3.72 3.46 3.07 3.58
management
Improvement and
3.83 3.71 3.70 3.75 3.71 3.40 3.08 3.57
innovation
Business acumen
3.84 3.64 3.71 3.52 3.50 3.31 3.01 3.50
(judgment)
Note: Q79-Q88: Estimate your proficiency for each competency using the following scale:
1-Novice; 2-Trained; 3-Competent; 4-Advanced; 5-Expert. The ratings in the exhibit are
averages of multiple measures used for each of the 10 core competencies. IPPF refers to The
IIAs International Professional Practices Framework. Darker tones indicate higher numbers;
lighter tones indicate lower numbers. n = 10,238 to 11,205.
www.theiia.org/goto/CBOK 13
were significant differences in the range Culture and Age Differences for
of answers (particularly in East Asia & Global Regions
Pacific and South Asia).
Certain global regions have self-
The Competencies That Were assessments in a lower range than
Ranked Highest and Lowest the rest of the world, which may
be explained by cultural
When the ratings for the 10 core differences or age differences
competencies are ranked in order, among respondents.
KEY INSIGHT the list is virtually in the same
order for every global region.
There are two regions where the assess-
ments are in a lower range than the rest
Institutes should The similarity in the rank order for of the world: South Asia and East Asia
focus on skills the 10 core competencies worldwide is & Pacific (see exhibit 5). While it is not
related to the IPPF, surprising, especially considering the possible to fully explain these differences
governance, risk, and differing characteristics between each within the scope of this CBOK project,
control, and business region. Exhibit 5 helps to illustrate this some observations can be made. In East
acumen (judgment). finding, with darker tones indicating Asia & Pacific, the results may be related
higher ratings, and lighter tones indicat- to cultural differences in responding
ing lower ratings. The consistency across to a self-assessment survey, says Bing
regions should lead institutes to focus Wang, associate professor of account-
collectively on improvement in the com- ing at the School of Business, Nanjing
petency areas of the IPPF, governance, University. In South Asia, the results
risk, and control, and business acumen may be impacted by the youthfulness of
(judgment). respondents, who averaged 34 years of
age compared to 41.2 globally (Q3, n =
3,650).
4.2 4.19
2.8 2.94
2.6 2.71
Ethics Communication Persuasion & Internal Critical Management Improvement Business Governance, IPPF
Collaboration Audit Thinking & Innovation Acumen Risk, &
Delivery (Judgment) Compliance
Note: Q79-Q88: Estimate your proficiency for each competency using the following scale: 1-Novice; 2-Trained; 3-Competent;
4-Advanced; 5-Expert. Other certification refers to non-IIA certifications, such as CPA, CISA, and others. The ratings in the exhibit
are averages of multiple measures used for each of the 10 core competencies. IPPF refers to The IIAs International Professional
Practices Framework. n = 10,366.
www.theiia.org/goto/CBOK 15
auditor (CIA) designation is to obtaining kind of certification have the highest
and demonstrating the core knowledge ratings of all by a slight margin (see the
of internal auditing. He says his orga- green line in exhibit 6).
KEY INSIGHT nizations audit committee has decided
Competencies with the Most
that all audit staff is expected to become
Rating Elevation
certified.
Competency self- Survey results also show that those Among those with an internal audit
with other types of business professional certification, the IPPF self-assessments
assessments for the
certifications also exhibit higher self- are elevated the most (28%). Notable
IPPF and other areas
assessment ratings, although not quite increases are also seen for the technical
of technical expertise
as high as those with an IIA certification expertise competencies, internal audit
have the most
(see the blue line in exhibit 6). (These management, and ethics (13% to 16%
increase associated
certifications could be in accounting, elevation).
with an internal The area with the most modest
financial auditing, fraud, government,
audit certification. increase is personal skills (9% and 11%)
information technology, management,
risk, and so on.) Finally, those who have (see exhibit 7).
both an IIA certification and another
IIA Certification
(but no other No Certification Difference Percentage of
The 10 Core Competencies certification) of Any Type Between Ratings Increase
I nternal Audit Delivery and Innovation Personal Skills Technical Expertise Foundation
Note: Q79-Q88: Estimate your proficiency for each competency. IPPF refers to The IIAs International Professional Practices
Framework. This exhibit shows the difference between competency self-assessment scores for those who have an internal audit
certification and those who do not have an internal audit certification. n = 10,366.
30 to 39 +0.4 +11%
40 to 49 +0.4 +12%
50 to 59 +0.3 +7%
Note: Q79-Q88: Estimate your proficiency for each competency. IPPF refers to The IIAs
International Professional Practices Framework. This exhibit shows the difference between
competency self-assessment ratings for those who have an IIA certification and those who do
not have an IIA certification. n = 9,220 to 10,078.
www.theiia.org/goto/CBOK 17
Training One would expect that increasing
training beyond 70 hours per year would
Those with more hours of internal be associated with further increases in
audit training per year have competency self-assessment ratings.
higher self-assessment ratings. However, the ratings dip down somewhat
after 70 hours of training. A possible
When investing in training for reason may be that those who receive
employees, organizations want to a high number of hours of training per
see that their efforts bring results. year are new to the profession or in larger
Exhibit 9 shows how self-assessment organizations where specialized roles
ratings increase as training hours increase, (financial control auditing) may limit
peaking at 60 to 69 hours of training broader professional growth and thus
per year. Self-assessment ratings for this result in lower self-assessments.
group are 21% higher than for those
without annual training.
4.1
3.89
3.9 3.78
3.75 3.73
3.66 3.65
3.7
3.56
3.5 3.41 3.41
3.3 3.22
3.1
2.9
2.7
2.5
0 1 to 9 10 to 19 20 to 29 30 to 39 40 to 49 50 to 59 60 to 69 70 to 79 80 or more
Note: Q79-Q88: Estimate your proficiency for each competency using the following scale: 1-Novice; 2-Trained; 3-Competent;
4-Advanced; 5-Expert. Q14: How many hours of formal training related to internal audit do you receive per year? n = 10,340.
3.27
3.08
3
1
0 1 to 5 6 to 10 11 to 15 16 to 20 21 to 30 31 or more
Note: Q79-Q88: Estimate your proficiency for each competency using the following scale:
1-Novice; 2-Trained; 3-Competent; 4-Advanced; 5-Expert. The ratings in the exhibit are
averages of multiple measures used for each of the 10 core competencies. n = 11,324.
www.theiia.org/goto/CBOK 19
more years to really have a professional skillsnearly all those with studies other
internal audit perspective and the depth than accounting and internal auditing
of business acumen to link audit work to rate their competencies higher.
business needs. Given that accounting and internal
auditing are the most common areas
KEY INSIGHT Building Skills with Academic
of study selected by respondents to the
Diversity
CBOK study57% and 42% respec-
In some organizations, internal audit tivelythere are implications for the
Those with diverse departments limit their hiring to those profession if CAEs focus their hiring
academic backgrounds with backgrounds in accounting. on only those with these backgrounds.
have equal or higher However, among survey respondents, Hiring managers should feel free to look
competency self- those who studied business, external beyond these traditional majors for inter-
assessments compared auditing, economics, law, and finance nal audit function hiring because other
to those with show higher self-assessment ratings than backgrounds certainly provide a compa-
traditional accounting more traditional backgrounds such as rable or increased competency level based
backgrounds. accounting or internal audit training (see on the data.
exhibit 11). When considering two of Javier Garcia Cuadrado noted that
the top areas that CAEs desire in their he is looking for engineers, lawyers,
hiring and development programs and completely different skill sets than
critical thinking and communication accountants. He is focusing on areas
Note: Q79-Q88: Estimate your proficiency for each competency using the following scale:
1-Novice; 2-Trained; 3-Competent; 4-Advanced; 5-Expert. Q5a: What were your academic
major(s) or your most significant fields of study? (Choose all that apply.) n = 10,176 to 11,130.
4.06
4.00
4 3.77
3.29
1
Staff Manager Director or CAE (Chief Audit
Senior Manager Executive) or Equivalent
Note: Q79-Q88: Estimate your proficiency for each competency using the following scale:
1-Novice; 2-Trained; 3-Competent; 4-Advanced; 5-Expert. The ratings in the exhibit are
averages of multiple measures used for each of the 10 competencies. n = 10,067 to 10,995.
www.theiia.org/goto/CBOK 21
KEY INSIGHT Acknowledging Gender their own abilities. Stegemann has par-
Differences ticipated in several women in leadership
Women in the early years of their careers discussions, and the research she has seen
Women generally self-assess their competencies lower than shows that women do not always advo-
self-assess their men do at the same point in their careers. cate for their skills in the same manner
competencies However, this gap generally narrows after as men. Accordingly, CAEs who clarify
lower than men do, five years of experience (see exhibit 13). the professions and their organizations
especially at the Like many professional fields, internal standards and expectations with clear
beginning of their audit is experiencing an increased propor- examples might elicit more balanced
internal audit careers. tion of females entering the profession. self-assessments from staff of both gen-
Among survey respondents less than 30 ders and will contribute to ensuring equal
years old, women make up 45% of the opportunities across all backgrounds.
workforce (Q4, n = 12,744). To capitalize Overall these results suggest a need
on this resource, internal audit leaders for internal audit managers to ensure
should be sure to afford equal support that clear competency descriptions and
and opportunity to all staff. In addition, individualized feedback are provided
feedback and assessment should be tar- beginning immediately in their staffs
geted to each individuals specific needs. employment.
The self-assessment results may reflect
a difference in how the genders assess
4.5
4.09 4.09
4.07
3.98
4.0
4.04 4.12
3.75 3.94 3.93
3.74
3.5
3.34
3.27
3.0 3.15
2.77
2.5
0 1 to 5 6 to 10 11 to 15 16 to 20 21 to 30 31 to 55
Female Male
Note: Q79-Q88: Estimate your proficiency for each competency using the following scale: 1-Novice; 2-Trained; 3-Competent;
4-Advanced; 5-Expert. The ratings in the exhibit are averages of multiple measures used for each of the 10 core competencies.
n = 3,792 for female. n = 6,457 for male.
www.theiia.org/goto/CBOK 23
manager level. Those at CAE level rate Conclusion
their skills slightly lower or the same as
To see how the findings from this report
the directors/senior managers.
can help you advance your career or
Finally, gender differences are minimal
manage an internal audit department,
except in the earlier years of an internal
please see the action steps on the pages
audit career, where women with five
that follow.
years of experience or less give themselves
lower ratings than men with the same
experience.
Note: Q79-Q88: Estimate your proficiency for each competency using the following scale: 1-Novice; 2-Trained; 3-Competent;
4-Advanced; 5-Expert. The average per competency is shown. n = 10,366 to 11,350.
PLANNING YOUR 5. Get 40 or more hours of training per year. Target the
CAREER areas where you have the lowest self-assessment rat-
ings.
For strategies
to advance your Note: Be proactive to ensure your own development plan is in
place and actively advanced over time. Some competencies can be
career, see The IIAs
developed with a relatively modest investment in formal training.
2016 Career Guide.
In other cases, a key competency may require on-the-job experi-
Download it at https:// ences over a longer period of timesometimes over a number of
na.theiia.org/about-us/ years in varied situationsto master the competency. While your
Pages/2016-Career- organization may provide a formal development program, you are
Guide.aspx ultimately responsible for the level of investment in yourself and
the resulting potential return on that investment.
For guidelines about
training hours required
to maintain IIA certifi-
cations, see The IIAs
Administrative Directive
Number 4, released
August 2015. Download
it at https://global.
theiia.org/certification/
Pages/Certification-
Administrative-
Directives.aspx
www.theiia.org/goto/CBOK 25
CREATING A
COMPETENCY PLAN
RECOMMENDATIONS FOR MANAGING
The IIAs Practice Guide,
AN INTERNAL AUDIT DEPARTMENT
Creating an Internal
Audit Competency
1. Develop a comprehensive competency development
Process for the Public
plan for the internal audit function.
Sector, contains
practical examples of 2. Determine which competencies to train and develop
how to build a strategic internally versus competencies to hire into the function.
competency plan that
can be adapted to any 3. Cast a wide net for varied backgrounds, academic
organization type or majors, and technical training given the ability of
industry. IIA members non-traditional backgrounds to equally excel in internal
can obtain this guide audit competency areas.
for no cost at https://
global.theiia.org/ 4. Advocate with executive management and human
standards-guidance/ resources officers regarding the evolving expectations
recommended- and competency requirements of the profession to
ensure such expectations are built into recruiting and
guidance/Pages/
succession management programs.
Newly-released-IPPF-
Guidance.aspx
5. Be deliberate in the tailored coaching of each individual
staff member, especially on difficult soft skills such
as critical thinking and communication. Consider a
mentoring program.
www.theiia.org/goto/CBOK 27
About The IIA Research Foundation
Your CBOK is administered through The IIA Research Foundation (IIARF), which has
provided groundbreaking research for the internal audit profession for the past four
Donation
decades. Through initiatives that explore current issues, emerging trends, and future
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available free to Limit of Liability
the public thanks
to generous The IIARF publishes this document for information and educational purposes only.
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