Position Paper: Staffing considerations for the IAF

Knowledgeable and competent resources within an internal audit function are needed to ensure assurance and advisory work are performed in alignment with the organization’s expectations and in conformance with widely accepted principles and standards. The IIA Position Paper 'Staffing/resourcing Considerations for Internal Audit Activity' can help you with this.

Consistent with The Institute of Internal Auditors’ (IIA) International Professional Practices Framework (IPPF) standard on proficiency (1210), CAEs must ask themselves “Do I have the right resources (regarding experience, language needs, technical knowledge and qualifications) in the department to conduct the audit?” and “If not, who or what resources can be utilized to provide internal audit services sufficient to accomplish the tasks at hand?” 

In practice, organizations utilize a number of different staffing/resourcing alternatives ranging from a 100-percent in-house dedicated staffing solution, to the utilization of internal “guest auditors,” to resources obtained wholly from outside the organization, or any combination thereof. This diversity of practice raises a question about the optimum balance of internally and externally supplied resources. The purpose of this paper is to provide guidance and clarify the roles of the board and the chief audit executive on resourcing the internal audit activity and the various issues involved.

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