To assure that the technical proficiency of internal auditors is appropriate for the audit engagements to be performed, a chief audit executive should:
A.
Consider the scope of work and level of responsibility when establishing criteria for education and experience in filling internal audit positions.
B.
Ensure that each newly hired auditor is qualified in all of the disciplines needed to accomplish the department’s audit mission.
C.
Oversee a training program that matches the actual training provided with the interests of individual auditors.
D.
Require all of the audit staff to pursue a minimum number of continuing professional education hours each year
To assure that the technical proficiency of internal auditors is appropriate for the audit engagements to be performed, a chief audit executive should consider the scope of work and level of responsibility when establishing criteria for education and experience in filling internal audit positions. This approach helps align the skills and competencies of the audit staff with the specific requirements of the audit engagements, ensuring effective performance and adherence to professional standards.
IIA Standards for the Professional Practice of Internal Auditing
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