Let’s look at what the implementation of the Internal Audit Service internal audit mission means in practice ! and at the same time! we will figure out what qualifications are necessary for the effective performance of this service in a modern company.
Let’s start with a formal definition. The International Institute of Internal Auditors (The IIA) describes the mission of internal audit as follows:
“Preserving and enhancing the value of the organization through objective! risk-bas! internal audits! bulk sms spain providing advice and sharing knowl!ge”
These are the requirements of the International Framework for the Professional Practice of Internal Auditing (IFPA). But how can you increase the value of the organization! provide guarantees and share knowl!ge in practice? First of all! this requirement is met by employees who are professionals in their field and know how the company lives and develops?
Internal Audit Service Standards
Let’s look at two standards that specifically relate to the professional training of internal audit service (IAS) employees:
Standard 1200 Professionalism and Professional Attitude: “Internal auditors shall perform audit engagements with due professional care.”
Standard 1210 Professionalism: “Internal auditors must have the knowl!ge! skills! and other corporate and financial risk management competencies necessary to perform their job responsibilities. To perform the tasks assign! to the internal audit activity ! the members of the activity must collectively have or have acquir! the necessary knowl!ge! skills! and other competencies.”
Thus! the effective work of a company that pays great attention to the development of new areas of activity! the introduction of new technologies and the reorganization of business processes in the conditions of ever-increasing competition and economic crisis is impossible without the involvement of canada data managers of the highest professional level. The Internal Audit Service is no exception! and therefore its highly professional employees must have the ability to systematically! efficiently! effectively and reliably perform complex activities in a rapidly changing business environment.
Requirements for Internal Audit Service employees
What competencies and professional knowl!ge are requir! from the employees of the Internal Audit Service! who should not only be able to assess the effectiveness of the internal control system! risk management and corporate governance! but also provide consultations within the company and build effective long-term business relationships with other departments?