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 | 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

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 the IIA's Internal Audit Competency Framework©


Guidance 

Code of ethics

Chartered IIA
Ethics, values and culture Internal auditors accepting gifts and hospitality
IIA Global
Independence and objectivity Internal audit competencies 

Consultancy

Chartered IIA
Consultancy engagements  

Data analytics

Chartered IIA
Data analytics - with case studies Computer assisted audit techniques Analytics, mining and big data
Data analytics and internal audit Data analytics - a not so exclusive club
IIA Global 
Data Analytics Mandate: Part 1 Data Analytics Mandate: Part 2 
Auditing big data Data analysis technologies Integrating a data-driven approach

Fundamentals of the audit process 

Chartered IIA
Conducting an interview - top tips Control - Information guidance Handling personal data
Insight and internal audit Working papers - top tips
Plan
Engagement planning - top tips Assessing fraud risks How to plan an audit engagement
How to approach unfamiliar work Assessment of emerging risk Risk identification
Sampling Writing about risk
Do
Risk based internal auditing Doing a risk-based audit Risk maturity assessment
Delivering internal audit findings How to gather information Reporting on risk management
Review
File review Supervising an audit engagement Developing audit competencies
Following up recommendations Improving audit efficiency Why audits take longer
IIA Global
Audit reports Demonstrating the core principles Engagement planning: fraud
Engagement planning: scope Formulating internal audit opinions GAIT for business and IT risks
Integrated auditing Remote auditing Maturity models: assure and consult

Tools and techniques

Chartered IIA
Agile internal audit - case studies Agile – aim higher, react faster  Mapping assurance
AAP - role of internal audit How to facilitate creation of AAP Lean auditing
Lean vs agile - high level Root cause analysis Root cause analysis - webinar slides
Root cause analysis - blog
IIA Global
Coordination and reliance Agile internal audit

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: 10 January 2022