Internal Auditor Competency Gap: Perception Of Students, Academics And Practitioners

Setyaningrum, Dyah; Mita, Aria Farah; Rosdini, Dini

doi:10.22219/jrak.v12i3.22782

Cited by 11 publications

(4 citation statements)

References 7 publications

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“…The advisory group noted that as data governance matures, internal auditors will likely be increasingly looked to for leadership in this area. These findings are consistent with Setyaningrum et al (2022), who find a disconnect between Indonesian professionals and academics related to technology and emerging (soft) skills.…”

Section: Introductionsupporting

confidence: 92%

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Enhancing CPA competencies for internal audit roles

Vitalis,

Boritz,

Simeoni

2023

Int J Auditing

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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 experts, including a suggestion to include a new information technology category. We then summarise responses from 641 internal audit professionals into a two‐dimensional visualisation highlighting the changes from currently identified competencies to expected changes in skill importance one decade in the future. The results highlight that future internal auditors will need to have a broader set of competencies than simply accounting and finance knowledge. Our future focus provides foundational insights related to the necessary and emerging competencies for academic programme planning, future research and practitioners' training and hiring strategies.

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Section: Introductionsupporting

confidence: 92%

“…Hence, this article serves as a crucial resource for organisations planning future training programmes and hiring strategies, helping to bridge potential perception gaps (e.g. Setyaningrum et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Enhancing CPA competencies for internal audit roles

Vitalis,

Boritz,

Simeoni

2023

Int J Auditing

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“…The result is possible that independence is no longer the crucial thing that is owned by an auditor. Previous research found the importance of soft skills regarding knowledge of performance standards which is seen as more important haven by an auditor (Setyaningrum et al, 2022). In agency theory, there is a difference in interests between the principal and the agent (Jensen & Meckling, 1976).…”

Section: Discussionmentioning

confidence: 98%

The Role Of Independence And Effectiveness Of Internal Audit To Good University Governance

Sulistiani

Puspitasari

Hasanah

2023

JRAK

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Purpose: This study aims at providing an empirical evidence of the effectiveness of the Internal Audit (IA) as a mediating variable in the association of IA independence and Good University Governance (GUG). Methodology/approach: A quantitative research using survey methods was carried out by applying Wrap PLS software for the data processing. The primary data were in the form of questionnaires, which were distributed to IA unit members from 58 state Islamic higher education institutions in Indonesia. There are 107 questionnaires that are accepted and processed. Findings: The results show that independence does not influence GUG directly. However, the effectiveness of IA proved the capability of mediating the relationship between IA independence and GUG. Internal auditors in higher education institutions are still unable to fully maintain their independence. It happened because, apart from being an auditor, lecturers act as auditees in their capacity as educators. Practical implications: For policymakers, the results of this research can be used as an input or a basis for establishing new regulations, especially regarding IA in Higher Education. For State Islamic Higher Education, this study provides recommendations for the need to increase the independence and effectiveness of the IA because it can support the achievement of GUG. Originality/value: This study uses IA objects in state Islamic universities throughout Indonesia. This research model is different from previous research by placing IA effectiveness in the relationship between IA independence and GUG.

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“…This particular training regime aims to improve and develop the skills that may be lacking in undergraduate programmes (Maelah et al 2012). Focusing on the internal auditor competency gap, practitioners placed a higher emphasis on soft skills than on hard skills (Setyaningrum, Mita & Rosdini 2022). Professional skills are also referred to as soft skills, key skills, vocational skills and employability skills (Coetzee & Du Plessis 2020;Crawford, Helliar & Monk 2011;De Lange, Jackling & Gut 2006;Kwarteng & Mensah 2022;Ng, Schweitzer & Lyons 2010;Succi & Canovi 2020;.…”

Section: Discussionmentioning

confidence: 99%

The future world of work for professional accountants: The top employability skills that industry expects from university graduates

Moyo,

Kanyane

2024

Rethinking Commerce Education in South Africa: The Case for Change to Develop Future-Fit Business Leaders

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Peer-review DeclarationThe publisher (AOSIS) endorses the South African 'National Scholarly Book Publishers Forum Best Practice for Peer-Review of Scholarly Books'. The book proposal form was evaluated by our Social Sciences, Humanities, Education and Business Management editorial board. The manuscript underwent an evaluation to compare the level of originality with other published works and was subjected to rigorous two-step peer-review before publication by two technical expert reviewers who did not include the volume editors and were independent of the volume editors, with the identities of the reviewers not revealed to the editors or authors. The reviewers were independent of the publisher, editors and authors. The publisher shared feedback on the similarity report and the reviewers' inputs with the manuscript's volume editors to improve the manuscript. Where the reviewers recommended revisions and improvements, the volume editors and authors responded adequately to such recommendations. The reviewers commented positively on the scholarly merits of the manuscript and recommended that the book be published.v Research justificationThis book intends to advance and enhance knowledge on the future of commerce education in South Africa and to allow relevant scholars from South African commerce faculties the opportunity to share their original scholarly research on how to best position commerce education in South Africa. The aim is to share the relevant research as widely as possible to optimally serve the interests of both academics and students, as well as to address the dynamic changes taking place in the world of work.Since 2010, the global business environment has changed significantly, a trend that has accelerated since the outbreak of the coronavirus disease 2019 (COVID-19) pandemic and beyond. Internationally, business schools have already rethought or are in the process of rethinking and restructuring their programme offerings, curricula, modes of delivery and research foci to adapt to the changing global business environment. Even though international research on this subject field has accelerated over the past two to three years, very limited research has been carried out on the topic of how and where South African commerce faculties should position themselves. Despite individual and more narrowly focused research by South African scholars on management, accounting and economic education, comprehensive research on how we as a collective should strengthen and position our programmes in this rapidly changing global and business environment is still in short supply. Although South African commerce faculties have gradually started to adapt to these changes, the progress has been slow, ad hoc and uncoordinated. This book aims to fill this gap by sharing original scholarly research on relevant topics from a range of institutions with a wider audience. This book's contribution lies in covering a wide range of innovative topics under several broad themes. These broad themes include the rationale on why it is impo...

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Internal Auditor Competency Gap: Perception Of Students, Academics And Practitioners

Cited by 11 publications

References 7 publications

Enhancing CPA competencies for internal audit roles

Enhancing CPA competencies for internal audit roles

The Role Of Independence And Effectiveness Of Internal Audit To Good University Governance

The future world of work for professional accountants: The top employability skills that industry expects from university graduates

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