Beyond Call of Duty for

Internal Auditors

Dr. Cris Kuntadi, SE, MM, CA, CPA, QIA, FCMA,

CGMA, CFRA, CIPSAS, ASEAN CPA, CHRM, CH, CHt., Ak.
Widyaiswara Ahli Utama Kemenhub
Dosen Universitas Bhayangkara Jakarta Raya
Our Agenda

• The Evolving Role of the Internal Auditor

• Core Competencies for Today’s Internal Auditor
The Evolving Role of the Internal Auditor

Changing
stakeholder
expectations

Shift in the
role of IA
(beyond regulatory
compliance issues)

New view
of RM
The changing IA environment
• Supporting the leadership agenda
• Impact on value creation  value preservation
• Participation in strategy development
• Integrated versus siloed risk management
• New focus on fraud

• Source: KPMG
 Core Competencies
for Today’s Internal Auditor
Based on the Institute of Internal Auditors Research Foundation’s (IIARF’s)
Global Internal Audit Survey
What are core competencies?
• Competencies are skills that are essential to perform certain tasks
• All competencies are considered by some auditors as important
• Core competencies consist of the most important essential skills

Why are they important?

1. Identify core competencies
2. Prioritize core competencies
3. Organize core competency development process
Code of Ethics
• Rule 4.1 states “Internal auditors shall engage only in those services
for which they have the necessary knowledge, skills, and
experience.”
• Rule 4.3 states “Internal auditors shall continually improve their
proficiency and the effectiveness and quality of their services.”
Internal auditor core competencies
• General competencies
• Behavioral skills
• Technical skills

Internal audit staff, management, and CAE.

https://www.menti.com/al7pckr8mith
Three of the top five competencies
 Communication skills (including oral, written, report writing,
and presentation).
 Problem identification and solution skills (including core,
conceptual, and analytical thinking).
 Keeping up to date with industry and regulatory changes and
professional standards.
Knowledge areas
1. Auditing,
2. Internal audit standards,
3. Ethics, and
4. Fraud awareness.
Thank
you