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Developing internal audit competencies

Spencer Pickett (Currently in charge of the Internal Audit Training programme at the Civil Service College, Ascot, UK)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 August 2000



This article will explain why training is so important to the success of internal audit. Several new initiatives will be outlined covering the IIA’s new internal audit competencies, the NVQ scheme, learning and the so called “expert”, along with a newly developed three circles model. The material is intended to allow audit management to assess where its audit shop stands in terms of its current strategy. The next step is to carry out a formal assessment of the staff development strategy by using the enclosed checklist. Keeping up to date is essential since no audit shop can afford to be left behind. We are concerned with developing your staff. The top and bottom line revolves around this all‐important concept. The next step is to establish whether you are in a position to live up to your contention. Test your position – if you mean to do more than merely pay lip service to staff development, you might consider the material in this article and work out how much you are already doing and how much further you may need to go.



Pickett, S. (2000), "Developing internal audit competencies", Managerial Auditing Journal, Vol. 15 No. 6, pp. 265-278.




Copyright © 2000, MCB UP Limited

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