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Technical skills

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.

IPPF links | GuidanceAdditional resources | Relevant position papers 

Code of ethics | Consultancy | Data analytics | Fundamentals | Risk Management |Tools and techniques 


Main IPPF links

Core principles 

1. Demonstrates integrity.
2. Demonstrates competence and due professional care.
3. Is objective and free from undue influence (independent).
6. Demonstrates quality and continuous improvement.

 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© 


Guidance 

Code of ethics

Chartered IIA
Internal auditors accepting gifts and hospitality (2014)  
IIA Global
Independence and objectivity (2011) Internal audit competencies (2020)

Consultancy

Chartered IIA
Consultancy engagements (2017)

Data analytics

Chartered IIA
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)
     

 

IIA Global 
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)   

Fundamentals of the audit process 

Chartered IIA
Conducting an interview (2014) Control (2021) Handling personal data (2020)
Insight and internal audit (2015) Working papers (2014) Working with stakeholders (2012)
Plan
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)  Auditing as part of a joint venture (2024)
Do
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)    
Review
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)
IIA Global
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)

Risk Management - click here for guidance and information


Tools and techniques

Chartered IIA
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)
IIA Global
Coordination and reliance - assurance mapping (2018)  Agile internal audit (2020)

Additional resources 

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

Need help to find what you are looking for? ask the resources team


Chartered IIA Position Papers

Independence and objectivity

Content reviewed: 18 January 2024