Skip Ribbon Commands
Skip to main content
Global Institute of Internal AuditorsBreadcrumb SeparatorAbout the ProfessionBreadcrumb SeparatorAbout Internal AuditingBreadcrumb SeparatorInternal Audit Competency Framework

​Internal Audit Competency Framework

About The IIA Global Internal Audit Competency Framework

Compiled by subject matter experts and volunteers, The IIA Global Internal Audit Competency Framework (the Framework) is a tool that defines the competencies needed to meet the requirements of the International Professional Practices Framework (IPPF)® for the success of the internal audit profession.

A competency is the ability of an individual to perform a job or task properly, being a set of defined knowledge, skills, and behavior. The Framework provides a structured guide, enabling the identification, evaluation, and development of those competencies in individual internal auditors.

The Framework outlines the 10 core competencies recommended for each broad job level, namely internal audit staff, internal audit management, and the chief audit executive. Each core competency is supported by a list of more detailed competencies that further define the core competency statement. While the core competencies have been defined individually, it should be understood that there are connections and interdependencies among all of the competencies.

Outline of the Framework

The Framework consists of 10 core competencies:

I. Professional ethics: Promotes and applies professional ethics
II. Internal audit management: Develops and manages the internal audit function
III. IPPF: Applies the International Professional Practices Framework (IPPF)
IV. Governance, risk and control: Applies a thorough understanding of governance, risk, and control appropriate to the organization
V. Business acumen: Maintains expertise of the business environment, industry practices, and specific organizational factors
VI. Communication : Communicates with impact
VII. Persuasion and collaboration: Persuades and motivates others through collaboration and cooperation
VIII. Critical thinking: Applies process analysis, business intelligence, and problem solving techniques
IX. Internal audit delivery: Delivers internal audit engagements
X. Improvement and innovation: Embraces change and drives improvement and innovation

The following chart depicts the structure of the Framework and how the core competencies relate to each other:

Improvement and Innovation​ ​ ​
Internal Audit Delivery​ ​ ​
Personal Skills​ ​ ​
​Communication ​Persuasion and Collaboration ​Critical Thinking
Technical Expertise​ ​ ​
​IPPF ​Governance, Risk,
and Control
​Business Acumen
​ ​ ​Internal Audit Management
​ ​ ​Professional Ethics

                                                                       © 2013 Institute of Internal Auditors, Inc.

Next Steps with the Framework

The IIA will be providing further summarized versions for broader presentations, particularly to stakeholders, as well as tools that will help users link it to training options, certifications, and other guidance that will help the Framework be used as an evaluation, recruiting, and QA tool.


Also available in the following languages: