The IIA’s Internal Auditing Competency Framework
The IIA’s Internal Auditing Competency FrameworkTM is a practical guide designed to outline the essential competencies required in the internal audit profession. It defines various levels of proficiency, ranging from basic (entry-level) to expert-level mastery, each corresponding to typical job roles and responsibilities at those levels.
The framework is aligned with the requirements of Global Internal Audit StandardsTM (Standards), ensuring internal auditors develop the knowledge, skills, and behaviors required to meet globally recognized professional expectations. It consists of four high-level categories: Internal Auditing Competencies, Professional Competencies, Governance and Risk Management Competencies, and Operational Area Competencies.
Each category includes related subcategories of knowledge and skills. The table below outlines all associated sub-categories and their alignment with the overarching high-level groupings.
According to the Competency Framework, an entry-level internal auditor is typically someone with limited professional experience and knowledge who would require direct supervision to complete most tasks. While an entry-level hire may possess some foundational knowledge of internal auditing and related competencies, they are not expected to be proficient in all areas.
To demonstrate how the Curriculum aligns with The IIA’s Internal Auditing Competency FrameworkTM, the table below maps the knowledge and skill subcategories to the core courses in which those competencies are developed. This alignment promotes career readiness by ensuring that academic instruction reflects the competencies required in real-world internal audit roles.
While the Competency Framework serves as a benchmark for the characteristics, competencies, and expectations associated with various roles, it is not intended to be all-encompassing. The role profiles included in the framework are illustrative examples rather than strict requirements or minimum standards. As such, academic institutions have the flexibility to tailor their curricula to address a combination of competencies that align with their specific regional context.
