Abstract:
Internal auditors have not escaped the skills crisis in South Africa and the need for competent and effective
internal auditors in the workplace is increasing. The Institute of Internal Auditors in South Africa (IIA (SA)) has
adopted a formal learnership system to develop internal audit competencies in the workplace. Research on
internal audit skills development in the public sector is limited. Although the IIA Global issued a competency
framework prescribing the specific internal audit competency and skills requirements, the question arises as to
how these competencies and skills can be improved in the workplace. The aim of this research is to identify
improvement to current skills development programmes for internal auditors in the South African public sector
through Kolb’s experiential learning theory as well as the International Education Standards issued by the
International Federation of Accountants (IFAC). A content analysis identified a number of current skills
development programmes for improvement, such as the use of personal development plans, more specific
practical experience requirements, formal assessment of competence and a formal mentoring system. This
research is valuable not only to internal audit stakeholders in the South African public sector, but also to
private sector stakeholders who consider enhancing internal audit skills and competencies through formal
learnership programmes.
