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Reviews success factors for internal auditors and advocates the importance of experiential training. The recommended hands‐on project focuses on internal control, which plays a fundamental role in internal auditing. The project requires students to use not only their technical knowledge and skills but also critical and analytical thinking, written and oral communication, and interpersonal skills. Control is a fundamental role in internal auditing.

Society′s recognition of the importance of internal auditing has increased in recent years. This has resulted in an increased recognition of the need for improving and formalizing the manner in which internal auditors are educated. Suggests some of the forces that have led to this increased awareness of the value of internal auditing and discusses historical changes in internal auditing education. Explores recent literature on the programmes of internal auditing education in several countries and how these programmes differ from institution to institution and from country to country.