Abstract:
The Certified Internal Auditor (CIA) programme is the formal globally
recognised test of competence for internal auditors. However, the
question is raised whether this assessment of competence has kept up
with the changing demands of modern internal auditing, taking into
account the fact that demands may differ from one country or region
to the next. The fact that Australia, the UK & Ireland and South Africa
require qualifications in addition to those of the CIA programme may be
attributed to a need for a different level of competence in comparison
with the Rest of the World. The objective of the study was to determine
whether differences exist between the respective competency level needs
for internal auditors from South Africa, the UK and Ireland, Australia and
the Rest of the World. Data from the Institute of Internal Auditors’ (IIA’s)
latest global Common Body of Knowledge (CBOK) study was used to
determine and statistically analyse the perceived levels of importance
of general competencies, technical skills and behavioural skills needed
by internal auditors. The results indicated that globally internal auditors
have similar perceptions of what competencies are most important for
internal auditors, but the levels of importance differ among the regions.
South Africa demanded a higher level of competence and aligned closely
with the UK and Ireland, which could explain why South Africa now needs a customised competency assessment. Australia consistently indicated
different perceptions of the levels of importance of competencies,
which could explain Australia’s need for a country-specific internal audit
competency assessment. Hence one size may not fit all.
