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Framework Competencies

To support internal auditors as they progress through their career, we adopted the IIA Global Internal Audit Competency Framework to provide the right training and qualifications to enable internal auditors to develop and maintain a successful professional career.

The framework outlines the competencies recommended for each job level, namely New Auditors, Senior Audit Managers and Head of Audit based on their knowledge levels as follows:

Level 1 Level 2 Level 3
New Auditors with less than 2 years of practical experience Senior Audit Managers with 3 to 5 years of practical experience Head of Audit or Chief Audit Executive (CAE) with more than 6 years of practical experience

This framework consists of ten core competencies which provide a structured guide, enabling identification, evaluation and development of those competencies in each individual internal auditor. While the core competencies have been defined individually, all the competencies can still be interdependent on one another.

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.