Core competency framework

Use this to help plan your CPE activity

The core competency framework defines the competencies needed for success within the internal audit profession, and it can help you plan your CPE. 

Our training courses indicate which competency areas they cover to help you meet the requirements you have identified as part of your personal development programme.

Core competency framework

How do you demonstrate competency?

Improvement and innovation

  • Embrace change and drive improvement and innovation
  • Exemplify quality and continuous improvement of the internal audit activity

Internal audit delivery

  • Deliver internal audit engagements
  • Perform effective planning to ensure a quality audit engagement
  • Perform effective fieldwork to ensure a quality audit engagement
  • Effectively document and organise audit evidence to support the audit engagement results 
  • Identify the root causes of issues in the audit engagement
  • Organise, adapt, and effectively express audit findings
  • Establish a follow-up process to monitor completion of management actions


  • Communicates with impact
  • Use effective verbal communication skills
  • Use effective written communication skills

Persuasion and collaboration

  • Persuade and motivates others through collaboration and cooperation
  • Collaborate with others to remove organisational barriers
  • Utilise techniques to persuade and reach consensus
  • Demonstrate effective leadership to achieve desired results

Critical thinking

  • Apply process analysis, business intelligence, and problem solving techniques
  • Select and use tools and techniques to obtain relevant data/information
  • Select and use research, business intelligence, and problem solving techniques to analyse and solve complex situations
  • Assist management in identifying practical solutions to address issues


  • Apply the International Professional Practices Framework 
  • Exemplifies quality and continuous improvement of the internal audit activity

Governance, risk, and control

  • Apply a thorough understanding of governance, risk, and control appropriate to the organisation
  • Apply the governance, risk, and control frameworks in audit activities
  • Support a culture of fraud risk awareness at all levels of the organisation

Business acumen

  • Maintain expertise of the business environment, industry practices, and specific organisational factors
  • Understand the organisation’s business risks and related internal control activities
  • Understand the strategic risks to the organisation’s control environment and governance processes
  • Understand the risks of macro and micro economic factors on the organisation’s industry

Internal audit management

  • Advocate internal audit and its value
  • Risk-based audit plan
  • Manage internal audit resources
  • Foster the professional growth of others

Professional ethics

  • Promotes and applies professional ethics
  • Foster the ethical climate of the organisation