2023
DOI: 10.1111/ijau.12337
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Enhancing CPA competencies for internal audit roles

Adam Vitalis,
J. Efrim Boritz,
Laura Simeoni

Abstract: This paper summarises survey study results identifying knowledge, skills, and attitudes (competencies) for entry‐level internal audit professionals that could be used to develop a curriculum for chartered professional accountant (CPA)‐bound students to pursue fulfilling careers in internal audit and related management positions under changing competency requirements. We built a survey based on the Institute of Internal Auditor's (IIA's) current Competency Framework, modified by insights from internal audit exp… Show more

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