Developing and maintaining the technical skills to be a competent internal auditor is essential at all career stages.
The guidance and resources on this page should be considered as a start point to your learning journey.
1. Demonstrates integrity.
Core principles (2019)
|1210 Proficiency||Implementation guidance|
|1230 Continuing professional development||Implementation guidance|
Take time to think about your personal development plans and CPE requirements.
A useful tool is Global IIA's 2020 Internal Audit Competency Framework©
|Internal auditors accepting gifts and hospitality (2014)|
|Independence and objectivity (2011)||Internal audit competencies (2020)|
|Consultancy engagements (2017)|
|Data analytics - case studies (2017)||CATTs Computer assisted audit techniques (2018)||Analytics, mining and big data (2015)|
|Data analytics and internal audit (2021)||Data analytics - a not so exclusive club (2018)||IA in the digital age part 1 (Deloitte/IAF) (2019)|
|IA in the digital age part 2 (Deloitte/IAF) (2019)||IA in the digital age part 3 (Deloitte/IAF) (2019)||AI for IA artificial intelligence for internal auditors (2023)|
|Data Analytics Mandate: Part 1 (2017)||Data Analytics Mandate: Part 2 (2017)|
|Auditing big data (2017)||Data analysis technologies (2011)||Integrating a data-driven approach (2017)|
|IIA Global Data Analytics (2022)||Increase data analytics ROI (2023)|
|Conducting an interview (2014)||Control (2021)||Handling personal data (2020)|
|Insight and internal audit (2015)||Working papers (2014)||Working with stakeholders (2012)|
|Engagement planning (2017)||Assessing fraud risks (2017)||How to plan an audit engagement (2021)|
|How to approach unfamiliar work (2015)||Assessment of emerging risk (2020)||Risk identification (2021)|
|Sampling (2019)||Writing about risk (2016)|
|Risk based internal auditing (2013)||Doing a risk-based audit (2013)||Risk maturity assessment (2019)|
|Delivering internal audit findings (2015)||How to gather information (2016)||Reporting on the management of risk (2013)|
|Effective Report Writing (2022)|
|File review (2019)||Supervising an audit engagement (2016)||Developing audit competencies (2020)|
|Following up recommendations (2013)||Improving audit efficiency (2019)||Why audits take longer (2015)|
|Audit reports (2021)||Demonstrating the core principles (2019)||Engagement planning: fraud (2017)|
|Engagement planning: scope (2017)||Formulating internal audit opinions (2009)||GAIT for business and IT risks (2008)|
|Integrated auditing (2013)||Remote auditing (2021)||Maturity models: assure and consult (2013)|
|Agile internal audit - case studies (2020)||Agile – aim higher, react faster (2017)||AAP - role of internal audit (2021)|
|How to create an AAP (2021)||Lean vs agile - high level (2015)||Lean auditing (2015)|
|Mapping assurance (2020)||Process Mining for internal auditors (2023)||Professional Scepticism (2022)|
|Root cause analysis (2015)||Root cause analysis - blog (2019)||AI for IA artificial intelligence for internal auditors (2023)|
|Coordination and reliance - assurance mapping (2018)||Agile internal audit (2020)|
Don't forget the importance of interpersonal skillls.
Codes of practice | Financial services, private and third sector
Risk in Focus | An annual barometer of what CAEs and others see as the risk priorities for the year ahead
Harnessing the power of internal audit | Demonstrating the value of internal audit to an organisation
Board briefings | Coverage of broad topics designed for audit committees and internal auditors