In de Global Knowledge Brief Internal Audit Competencies wordt een actueel overzicht gegeven van de eigenschappen en vaardigheden waarover je als moderne internal auditor zou moeten beschikken om een onafhankelijke en kritische trusted advisor te zijn. Daarbij wordt ingegaan op de vraag hoe je dat kunt managen, oftewel, hoe je deze competenties kunt evalueren en waar nodig versterken. Deze informatie kan voor veel Internal Auditfuncties een nuttig handvat zijn. In het onderzoek Top Risks faced by CAE’s in 2018 kwam Talent Management immers als één van de top 5 risico’s naar voren.
"Internal auditing requires a unique set of characteristics and competencies that differentiates the profession from others. The IIA defines internal auditing as “an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”
As such, internal auditors are expected to possess a number of core competencies to properly perform a broad spectrum of internal audit work, using knowledge and a set of defined skills and behaviours. Conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing is essential in meeting the goals and responsibilities of the internal audit activity.
Ensuring and supporting the competence of the internal audit staff is not an option; it is required by IIA Standard 1210: Proficiency, and it is just good business. Furthermore, the fast and vast changes in today’s business environment — and its risks — contribute to an increased need for a competent internal audit staff — one of the key functions for maintaining excellence in an organisation. A disconnect between the skills and competencies that internal auditors have and those that they should have is risky.
Competency is so important that it is one of four Principles of The Institute’s Code of Ethics. According to the Code of Ethics, “internal auditors apply the knowledge, skills, and expertise needed in the performance of internal audit services.” This means that internal auditors “shall engage only in those services for which they have the necessary knowledge, skills, and experience; shall perform internal audit services in accordance with the Standards; and shall continually improve their proficiency and the effectiveness and
quality of their services.”"
This knowledge brief Internal Audit Competencies, Understanding and building competencies for success discusses competencies that are essential to the success of the internal audit activity.