Minding the Gaps to Maximize Insights
The Internal Audit Foundation and Deloitte collaborated to create a Premier Global Research Study, “Assessing Internal Audit Competency: Minding the Gaps to Maximize Insights,” to complement the launch of The IIA’s Internal Audit Competency Framework.
The framework comprises 22 core knowledge areas across four professional pillars: Professionalism, Performance, Environment, and Leadership & Communication. It focuses on various standards, key proficiencies, and situationally specific competency levels: General Awareness, Applied Knowledge, and Expert.