CIA 2.4: Auditor Proficiency

Question 1

Who is responsible in terms of proficiency?

Answer 1

1. “The CAE is responsible for ensuring conformance with [Attribute Standard 1200] by the internal audit activity as a whole.”
2. However, “[p]erforming engagements with proficiency and due professional care is the responsibility of every internal auditor.”

Question 2

When is the internal audit activity considered proficient?

Answer 2

The proficiency of the internal audit activity is frequently tested on the exam. To increase your success on the exam, remember the internal audit activity is considered proficient if it collectively possesses or obtains the competencies needed to perform its responsibilities.

Question 3

T or F? The internal audit activity as a whole, not each auditor individually, must be proficient in all necessary competencies

Answer 3

True

Question 4

T or F? Internal auditors must have sufficient knowledge of key information technology risks and controls and available technology-based audit techniques to perform their assigned work. However, not all internal auditors are expected to have the expertise of an internal auditor whose primary responsibility is information technology auditing.

Answer 4

True

Question 5

How do internal auditors become proficient?

Answer 5

Internal auditors become proficient through professional education (including continuing professional development), professional experience, and certifications.

Question 6

What does the competency framework define?

Answer 6

he Competency Framework “defines the core competencies needed to fulfill [International Professional Practices Framework (IPPF)] requirements for all occupational levels of the internal audit profession, including staff, management, and executive.”

Question 7

T or F? “To build and maintain the proficiency of the internal audit activity, the CAE may develop a competency assessment tool or skills assessment based on the Competency Framework or another benchmark (e.g., a mature internal audit activity).”

Answer 7

True

Question 8

How does the IIA describe the competency framework?

Answer 8

The Competency Framework is described by The IIA as “a tool that defines the competencies needed to meet the requirements of the International Professional Practices Framework for the success of the internal audit profession.” The Framework describes 10 interdependent core competencies:

Question 9

What is the basis of service delivery in terms of the competency framework?

Answer 9

Internal Audit Management and Professional Ethics