Internal Audit Competency Framework™
DOI:
https://doi.org/10.46793/Rev25111.119BTKeywords:
knowledge and skills of internal auditors, assessment of individual and collective competencies, human resource planning, Global Internal Audit StandardsAbstract
This paper provides a comprehensive analysis of the new Global Practice Guide: Internal Audit Competency Framework, published by the Institute of Internal Auditors (IIA Global) in 2025 in response to the increasing demands of the contemporary business environment. The guide introduces the first systematic approach to defining and assessing the competencies required of today’s internal auditors, structured by positions and roles within the profession. The paper examines how the new framework responds to key shortcomings identified in academic literature over the past decade, particularly in the areas of soft skills, technological
literacy, and the evolving role of internal auditors as strategic advisors. Through an in-depth analysis of the framework’s structure, the competency assessment process, and the eleven defined role profiles, the paper demonstrates how this tool enables organizations to systematically manage the human resources of the internal audit function. The framework’s practical value lies in its ability to identify competency gaps, plan targeted development programs, and provide evidence of compliance with the Global Internal Audit Standards. The paper concludes that the new framework represents a significant advancement in the professionalization of internal auditing and its alignment with the challenges of digital transformation.
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