Attribute Standard 1210 –

Proficiency and Due Professional Care

INTERNAL AUDIT
Engagements must be performed with proficiency and
due professional care.

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INTERNAL AUDIT
The CAE is responsible for ensuring
conformance with Attribute Standard 1200 by
the internal audit activity as a whole.

However, performing engagements with

proficiency and due professional care is the
responsibility of every internal auditor.

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INTERNAL AUDIT
Attribute Standard 1210 –
Proficiency

INTERNAL AUDIT
Internal auditors must possess the knowledge, skills,
and other competencies needed to perform their
individual responsibilities.

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INTERNAL AUDIT
The chief audit executive should obtain competent
advice and assistance if the internal audit staff lacks the
knowledge, skills, or other competencies needed to
perform all or part of the engagement.

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INTERNAL AUDIT
The internal auditor should have sufficient knowledge
to identify the indicators of fraud but is not expected to
have the expertise of a person whose primary
responsibility is detecting and investigating fraud.

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INTERNAL AUDIT
Internal auditors should have knowledge of key
information technology risks and controls and
available technology-based audit techniques to
perform their assigned work. However, not all
internal auditors are expected to have the expertise of
an internal auditor whose primary responsibility is
information technology auditing

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INTERNAL AUDIT
The chief audit executive should decline the
consulting engagement or obtain competent advice
and assistance if the internal audit staff lacks the
knowledge, skills, or other competencies needed to
perform all or part of the engagement

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INTERNAL AUDIT
Attribute Standard 1220 –
Due Professional Care

INTERNAL AUDIT
Attribute Standard 1220

Due Professional Care

Internal auditors must apply the care and skill expected of a

reasonably prudent and competent internal auditor. Due
professional care does not imply infallibility.

INTERNAL AUDIT
Due Care in Practice

Practice Advisory 1220-1, Due Professional Care (para. 1)

• Exercising due professional care involves internal auditors

being alert to the possibility of fraud, intentional
wrongdoing, errors or omissions, inefficiency, waste,
ineffectiveness, and conflicts of interest, as well as being
alert to those conditions and activities where irregularities
are most likely to occur.

INTERNAL AUDIT
Due Care in Practice

Practice Advisory 1220-1, Due Professional Care (para. 2)

• Due professional care implies reasonable care and

competence, not infallibility or extraordinary performance.
As such due professional care requires the internal
auditor to conduct examinations and verifications to a
reasonable extent. Accordingly, internal auditors cannot
give absolute assurance that non-compliance or
irregularities do not exist. Nevertheless, the possibility of
material irregularities or non-compliance needs to be
considered whenever an internal auditor undertakes an
internal audit assignment.

INTERNAL AUDIT
Due Care in Practice

Implementation Standard 1220.A1

Internal Auditors must exercise due professional care by

considering the:

• Extent of work needed to achieve the engagement’s

objectives;
• Relative complexity, materiality, or significance of matters
to which assurance procedures are applied;
• Adequacy and effectiveness of governance, risk
management, and control processes;
• Probability of significant errors, fraud, or non-compliance;
and
• Cost of assurance in relation to potential benefits.
INTERNAL AUDIT
Due Care in Practice

Implementation Standard 1220.A2

In exercising due professional care, internal auditors must

consider the use of technology-based audit and other data
analysis techniques.

INTERNAL AUDIT
Due Care in Practice

Implementation Standard 1220.A3

Internal auditors must be alert to the significant risks that

might affect objectives, operations, or resources. However,
assurance procedures alone, even when performed with due
professional care, do not guarantee that all significant risks
will be identified.

INTERNAL AUDIT
Due Care in Practice

Additional notes:

• Any unexpected results from analytical procedures should

be investigated and adequately explained.
• Due professional care can be demonstrated if the auditor
applied the care and skill of a reasonably competent and
prudent internal auditor in the same or similar
circumstances.

INTERNAL AUDIT
Attribute Standard 1230 –
Continuing Profession Education

INTERNAL AUDIT
Internal auditor must enhance their knowledge, skills
and other competencies through continuing
professional education

• IIA requires internal auditors to continue expanding

their knowledge and abilities throughout their
careers.

INTERNAL AUDIT
Practice Advisory 1230-1 Continuing Professional
Development

• Continuing professional development is the responsibility

of each internal auditor. However, the CAE is uniquely
able to encourage internal audit staff in this pursuit.

INTERNAL AUDIT
Practice Advisory 1230-1 Continuing Professional
Development
• Internal auditors are responsible for continuing their
education to enhance and maintain their proficiency.
Continuing professional education may be obtained
through:

 Membership
 Participation
 Volunteering in professional organization
 Attendance at conference, seminars and training
 Completion of college and self-study courses

INTERNAL AUDIT
Practice Advisory 1230-1 Continuing Professional
Development

• Internal auditors are encouraged to demonstrate

their proficiency by obtaining appropriate
professional certification such as Certificate Internal
Auditor and other designation offered by IIA and
related to internal auditing.

• Internal auditors are encouraged to pursue CPE to

maintain their proficiency with regard to governance,
risk and control processes of their organization.

INTERNAL AUDIT
Practice Advisory 1230-1 Continuing Professional
Development

• Internal auditors who perform specialized audit and

consulting work may undertake specialized CPE to
allow them to perform their internal audit work with
proficiency.

• Internal auditors with professional certifications are

responsible for obtaining sufficient CPE to satisfy
requirements related to the professional certification
held.

INTERNAL AUDIT
OTHER MATTERS

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INTERNAL AUDIT
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INTERNAL AUDIT