TIAPS ALB_Module 2B. Managing People

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<strong>2B</strong>. <strong>Managing</strong> <strong>People</strong><br />

<strong>2B</strong> Learning Outcomes<br />

On completion of this section, students will be better able to:<br />

• Describe components of talent management.<br />

• Develop a talent management strategy.<br />

• Utilize competency frameworks.<br />

<strong>2B</strong>.1 Leadership<br />

The following quote from Ralph Nader captures an essential truth about the role of<br />

leadership that is often forgotten.<br />

I start with the premise that the function of leadership is to produce more leaders, not<br />

more followers.<br />

A good leader is a nurturer of people who creates conditions in which their team members<br />

can grow and develop as individuals and professionals. They assign tasks appropriate for<br />

the level of expertise and ambition and minimize unfulfilling tasks where possible (typically<br />

through better systems design and automation). They act as a champion for their team<br />

members, offering encouragement, coaching, recognition, and reward.<br />

Leadership in the context of internal auditing – and perhaps especially in the public sector –<br />

has some distinctive challenges. The head must lead the function, its people, resources,<br />

practices, and so on, as is the case for other functional leaders. However, the unit is uniquely<br />

positioned as internal to the organization and yet operationally independent. The head of<br />

internal audit should enjoy the same status as other senior executives to ensure sufficient<br />

authority to perform the duties of the function. The work of internal audit must be aligned with<br />

the priorities and risks of the organization requiring the head to be fully engaged with the<br />

management team and governing body. At the same time, the internal audit unit must remain<br />

independent. The head of the function must manage relationships with great care. Senior<br />

management and the governing body (or audit committee) may place competing demands<br />

on the internal audit function. Together with these challenges, it is often the case that<br />

stakeholders do not fully understand the nature and role of internal auditing and so the head<br />

must act as an advocate and champion. Maintaining the balance requires very fine skills.<br />

<strong>2B</strong>.1.1 Styles of Leadership<br />

There are many different styles of leadership and thousands of books and training programs<br />

available to offer some new approach. When we consider leadership traits, we tend to think<br />

of historical figures who showed themselves to be decisive, resilient, resourceful,<br />

charismatic, and tenacious, great orators who often disregarded convention but were driven<br />

by a strong sense of what is right. These can be useful traits in times of uncertainty, crisis,<br />

division, and conflict but other qualities are also essential for a successful leader who knows<br />

how to adapt to circumstances. Different leadership traits and styles are not mutually<br />

exclusive and are often effective in varying combinations.<br />

There is no definitive catalogue of leadership styles. Some are defined by the personal traits<br />

(like courage, empathy, and fairness). Others are defined in terms of the impact the leader<br />

has (transformational leadership, for example, where an individual with high energy, drive,<br />


and enthusiasm pushes for change and innovation). Many styles are distinguished by the<br />

level of participation in the decision-making process, some of which are described below.<br />

Leadership<br />

Style<br />

Autocratic,<br />

authoritative, or<br />

dictatorial<br />

leadership.<br />

Democratic or<br />

participative<br />

leadership.<br />

Laissez-faire<br />

leadership.<br />

Delegative<br />

leadership.<br />

Transactional<br />

(or managerial)<br />

leadership.<br />

Description<br />

Leaders lead with limited<br />

consultation.<br />

Leaders engage stakeholders in<br />

important decisions.<br />

Literally meaning to allow to do,<br />

whereby a leader allows team<br />

members to operate with limited<br />

supervision or intervention and to<br />

make many of their own decisions.<br />

Leaders delegate tasks, autonomy,<br />

and authority to team members in a<br />

planned and structured fashion.<br />

Leadership relies on incentivization<br />

in which team members accept<br />

responsibilities on the basis of an<br />

explicit “give and take” in the form<br />

of rewards.<br />

When Appropriate<br />

When team members have limited<br />

experience, conformity is important,<br />

situation is high-pressured, and<br />

decisions needs to be made<br />

quickly.<br />

When team members have more<br />

experience, sharing information is<br />

helpful, and time allows for wider<br />

consultation.<br />

When situations are stable and<br />

team members are highly<br />

competent, often supported by a<br />

delegative style.<br />

In most situations with a focus on<br />

strengthening performance in the<br />

long term and developing<br />

individuals.<br />

Where there are well-defined and<br />

robust structures, routines, and<br />

processes.<br />

A leadership style may be unconsciously adopted due to personal characteristics, team<br />

dynamics, and cultural norms. A more reflective approach is recommended for better results<br />

and ensuring a leader has a range of styles to deploy according to circumstances.<br />

<strong>2B</strong>.1.2 Delegation<br />

Delegation is a very important skill. Section 2A.4 describes the importance of delegation for<br />

managerial accountability and successful internal control. It is equally applicable to<br />

managing the internal audit function.<br />

Sometimes managers can be reluctant to delegate. This can occur when the manager:<br />

• Believes delegating tasks may take longer to explain or result in poorer performance<br />

than if the manager simply completes the tasks.<br />

• Wishes to retain the more enjoyable and rewarding tasks.<br />

• Wishes to hold onto power and be indispensable.<br />

• Does not trust team members to complete the tasks to a satisfactory level.<br />

However, the consequences of not delegating can be very damaging.<br />

• Resources are poorly utilized.<br />

• Team members are demotivated.<br />

• Manager is unable to complete everything and so performance suffers.<br />


• Manager has reduced time for leading, planning, directing, strategizing, monitoring,<br />

and supervising and so these essential functions are performed less well.<br />

• When the manager leaves it is hard to fill the knowledge gap left behind.<br />

Delegation requires an appropriate level of supervision – it is not the same as simply a<br />

laissez-faire approach – but managers should refrain from micro-management which occurs<br />

when the manager’s involvement is in excess of need, creating inefficiencies, slowing<br />

progress, and potentially weakening the outcome.<br />

The Harvard Business School offers the following tips for effective delegation:<br />

• Know what to delegate. This relates to the competencies and level of authority<br />

needed to complete the tasks. Delegation must be appropriate to seniority,<br />

competency, risks, goals, and resources.<br />

• Play to your employees’ strengths and goals. Every team member should have clear<br />

goals that have been agreed and are supported. Their personal and professional<br />

development are often enabled through delegation as a means of gaining experience<br />

and developing new skills and expertise.<br />

• Define the desired outcome. Delegation should be a careful and considered process.<br />

When responsibilities are assigned there needs to be clear objectives (SMART –<br />

specific, measurable, achievable, resourced, and within an agreed timeline).<br />

• Provide the right resources and level of authority. As described in section 2A.4,<br />

effective delegation must be supported with the autonomy, authority, and resources<br />

to execute the assigned tasks. The right tools to do the job may include training, time,<br />

input from others, IT support, and other resources.<br />

• Establish a clear communication channel. Supervision, monitoring, review, feedback,<br />

support, and, if necessary, intervention require timely and accurate updates on<br />

progress, as long as this does not become micromanagement.<br />

• Allow for failure. If there is no possibility of the team member getting it wrong and<br />

making mistakes, then they do not genuinely have authority and autonomy.<br />

Appropriate controls help to reduce the possibility and impact of bad luck, errors, or<br />

abuse of authority, but they cannot be eliminated.<br />

• Be patient. The manager may well be able to complete the assigned tasks more<br />

effectively and efficiently – at least at first – but must be able to “let go” to enable<br />

team members to develop and for performance to be optimized.<br />

• Deliver (and ask for feedback). Feedback should be constructive, recognizing<br />

achievement as well as providing coaching and guidance. Managers should also<br />

seek feedback from their team members.<br />

• Give credit where it’s due. A manager should resist taking the accolades for work<br />

completed by their team members. Instead, managers should be advocates for their<br />

team members. 18<br />

<strong>2B</strong>.1.3 Leadership as Service<br />

The management guru Jim Collins set out to identify what makes the difference between<br />

leaders who achieve good results and those who achieve greatness. In his book Good To<br />

Great: Why Some Companies Make the Leap…And Others Don’t, he concluded that it was<br />

18<br />

“How to Delegate Effectively: 9 Tips For Managers,” Lauren Landry, Harvard Business School, 2020.<br />


more about persistence than charisma. In fact, charismatic leaders can perform less well if<br />

they persuade people through force of their personality alone. Less magnetic personalities<br />

must convince others through the clarity of their vision and the power of their ideas and<br />

arguments. Collins uses the analogy of a flywheel that has a lot of inertia. To make it spin<br />

and turn faster requires dedicated, consistent, repeated effort.<br />

Greatness requires disciplined people, disciplined thought, and disciplined actions. Collins<br />

defines five levels of leadership.<br />

Figure: Leadership (as defined by Jim Collins, Good To Great: Why Some Companies Make<br />

the Leap…And Others Don’t) 19<br />

In the last few decades in the evolution of leadership models, there has been increasing<br />

recognition for the importance of emotional intelligence. This means taking account of how<br />

others feel and may respond to given situations. In recent years, the concept of servant<br />

leader has also been widely embraced. In this model of leadership there is a central focus on<br />

well-being. The notion is that the desire to lead should start with a desire to serve. Care for<br />

the growth of others as autonomous, contented, healthy individuals is the driving motivation<br />

for leadership. A major contemporary proponent of the servant leader is Brené Brown, author<br />

of Dare To Lead: Brave Work, Tough Conversations, Whole Hearts (2018), who has<br />

reinforced the importance of a positive, nurturing environment.<br />

19<br />

For reference see https://www.leaneast.com/good-to-great.<br />


<strong>2B</strong>.1: Reflection<br />

What characteristics do you most value in your leaders?<br />

What is the leadership style of the manager to whom you report?<br />

What is your leadership style?<br />

Is your leadership style effective? What indicators help you evaluate the effectiveness of<br />

your leadership style?<br />

How could you improve your leadership style?<br />

What can internal audit do to help other managers develop their effectiveness as<br />

managers and leaders?<br />


<strong>2B</strong>.2 Talent Management Strategies<br />

“Audit team transformation” is described by The IIA as<br />

the concept of inspiring and motivating the right people to perform the right functions to<br />

support the vision of where the organization is going. It is being the department within<br />

the organization that high-performing fellow employees aspire to join because of its<br />

brand reputation. It is about transforming internal audit into a forward-looking agent of<br />

change for the benefit of all. 20<br />

To goal of such a transformation – which encompasses all elements of talent management –<br />

is to deploy the talent of the internal audit function to the full. This is achieved by:<br />

• Understanding team members’ goals and fostering personal growth and<br />

development.<br />

• Throwing in a little fun.<br />

• Celebrating achievements such as meeting deadlines and successful<br />

implementations of recommendations.<br />

• Appraising failures as learning tools and acknowledging the courage to try something<br />

new.<br />

• Encouraging team members to engage with peers and technical experts in the<br />

industry, such as those driving change and innovation. 21<br />

The first step is to develop a talent management strategy (as part of, or aligned with, the<br />

internal audit strategic plan). This is to ensure there is sufficient focus on safeguarding this<br />

most valuable asset.<br />

Figure: Talent Management Strategy<br />

20<br />

Global Knowledge Brief: Audit Team Transformation, The IIA, 2019.<br />

21<br />

Global Knowledge Brief: Audit Team Transformation, The IIA, 2019.<br />


• Attract and recruit. The internal audit function may appoint team members on a<br />

temporary or permanent, part- or full-time basis, and from within the entity or<br />

externally. There are benefits from recruiting experienced managers into the audit<br />

function as long as appropriate safeguards are put in place to ensure objectivity.<br />

(<strong>Module</strong> 1 Audit and Assurance covers the importance of safeguarding<br />

independence and objectivity.) Auditors may be in-house or outsourced (secured via<br />

an agency for specific engagements). Sometimes, especially in local government,<br />

shared services are established through which multiple entities receive internal<br />

auditing. Among government departments or ministries, services are sometimes<br />

centralized. (For consideration of the relative benefits of resourcing models, refer to<br />

Global Knowledge Brief: Audit Team Transformation, The IIA, 2019.)<br />

• Onboard. New team members need to be onboarded (or inducted) to ensure they<br />

quickly become familiar with: the sector; the organization and its purpose, culture,<br />

goals, priorities, structure, and risks; the internal audit department and its strategy,<br />

audit plan, policies, and resources; and the requirements of the appointed role. This<br />

is likely to take many months and require focused support, becoming less intense as<br />

the individual acclimatizes. Managers should develop resources to support the<br />

onboarding processes and provide new team members with clear goals for the first<br />

few weeks and months.<br />

• Nurture and develop. Managers should work with their team members to identify<br />

personal and professional development needs and wishes and to establish a plan to<br />

achieve them. Training can be formal or informal, and completed on-the-job (while<br />

working) or off-the-job (away from performing normal duties). Managers can provide<br />

continuous coaching and mentoring.<br />

• Deploy, direct, and supervise. These managerial tasks aim for the best efficiency and<br />

effectiveness as you would for other resources with the additional responsibility for<br />

employee well-being. Deployment should be linked to nurturing and developing<br />

individuals. Methods such as job rotation (cyclical changes to roles and<br />

responsibilities), work shadowing (opportunities to observe others performing their<br />

roles), and secondments (temporary reassignment to a different position) are all<br />

beneficial to professional advancement as well as resource utilization when executed<br />

well.<br />

• Appraise. Performance evaluation requires a combination of agreeing and recording<br />

goals, monitoring and providing regular feedback and support, intervening and<br />

correcting course if necessary, and finally measuring success against original targets<br />

as well as situational factors that may have contributed to under- or overperformance.<br />

Managers must also address issues of under-performance and<br />

misconduct. It is important to follow formal processes very carefully and take advice<br />

from the HR function.<br />

• Recognize and reward. Fair and transparent tangible (e.g., awards, bonus, pay rise,<br />

and promotion) and intangible (e.g., privileges, status, and job satisfaction) benefits<br />

are an important part of reward, recognition, and motivation.<br />

• Promote. Promoting an individual to a position of greater complexity, responsibility,<br />

and/or reward is not just about recognition for good performance but also a means of<br />

making the most effective use of available resources. Not everyone wants<br />

advancement in this way and are content in their present position. Teams need<br />


competent and satisfied individuals at all levels and not everyone can be promoted<br />

given the pyramidal hierarchical structures of most organizations. However, even to<br />

remain in the same position individuals need to be nurtured, stimulated, and<br />

developed.<br />

• Exit and succession planning. Inevitably individuals will leave the internal audit team<br />

for other internal or external positions, to retire, or for other personal reasons.<br />

Occasionally, positions are disestablished as part of restructuring or individuals are<br />

asked to leave for reasons of poor performance or misconduct. In all cases, a<br />

manager should anticipate such departures which sometimes occur unexpectedly<br />

and at short notice. Ideally there should be others in the team who can move into the<br />

position vacated even if only temporarily until a permanent replacement can be<br />

found. This is especially important for business-critical positions. This requires<br />

planning in advance of any departure.<br />

<strong>2B</strong>.2: Reflection<br />

Is your internal audit unit recognized as being a team of high-performing individuals?<br />

Do other high-performing individuals in the organization actively seek to join the<br />

internal audit unit?<br />

Does the internal audit function have a formal talent management strategy?<br />

What aspects of the talent management strategy for the internal audit unit can be<br />

improved?<br />


<strong>2B</strong>.3 Motivation<br />

A manager is responsible for inspiring team members to perform and strive for continuous<br />

improvement. The well-known motivational models briefly described below provide useful<br />

insights for managers. Each model can be criticized for not representing the whole picture<br />

but they all illustrate important dimensions of motivation.<br />

<strong>2B</strong>.3.1 Maslow’s Pyramid<br />

Maslow’s hierarchy of needs recognizes that individuals are motivated to satisfy<br />

progressively higher levels of need and are unable to focus on higher goals if lower-level<br />

needs have not been met.<br />

Figure: Maslow’s Hierarchy of Needs<br />

Physiological needs – water, food, warmth, shelter – are the most basic and what we will<br />

focus on if absent. You cannot motivate someone with promises of financial rewards or job<br />

satisfaction if they are hungry and do not know where their next meal is coming from. The<br />

next level relates to safety, security, stability, and absence of fear and danger. The levels<br />

above relate to our need to belong to a group and then to be recognized. Finally, once these<br />

needs have been broadly met, we will focus on self-actualization and being the best version<br />

of ourselves we can be.<br />

The lesson for any manager is threefold:<br />

• Basic needs must be addressed, including a comfortable and safe working<br />

environment free from physical or emotional hazards.<br />

• Individuals are motivated to achieve more and so may lose motivation is work is<br />

repetitive.<br />

• While people differ, personal satisfaction, fulfilment, recognition, and self-esteem<br />

often serve as the highest goals.<br />

These apply regardless of the level of the position. There is always scope for improvement<br />

and personal growth.<br />


<strong>2B</strong>.3.2 McGregor’s Theory X, Theory Y<br />

McGregor distinguished between two broadly different approaches by managers to attempt<br />

to motivate employees.<br />

• Theory X managers assume people are basically lazy and do not like working or<br />

taking on additional responsibilities unless there is something to gain personally and<br />

so they need to be closely supervised and coerced into completing tasks. This<br />

requires an autocratic or transactional style of leadership.<br />

• Theory Y managers assume people are inherently conscientious and hard-working. If<br />

left alone they will self-direct, being motivated to fulfil their responsibilities. Individuals<br />

will naturally seek responsibility and rise to the occasion. This requires a more<br />

inclusive or laissez-faire style of leadership with appropriate delegation.<br />

In practice, managers may need to adopt some of the assumptions of both Theory X and<br />

Theory Y to suit the situation – a “carrot-and-stick approach.” However, Theory Y<br />

assumptions support a more enlightened, caring perspective of individuals and an<br />

appropriate focus on their well-being and development.<br />

<strong>2B</strong>.3.3 Vroom’s Expectancy Theory<br />

Vroom’s model asserts that individuals focus on the outcome and plan their actions based on<br />

their desire for the most favorable personal results. Vroom translated this idea into an<br />

equation:<br />

Motivation = valence x expectancy x instrumentality<br />

• Valence is the level of appeal of the outcome (the reward) to an individual. The<br />

higher the appeal, the greater the motivation. Valence is subjective and varies among<br />

individuals. It is based on perceived value.<br />

• Expectancy is the perceived likelihood that completing the task is achievable. If it<br />

seems impossible or too hard given the effort needed, then motivation will be low.<br />

• Instrumentality relates to the expected reward from completing the task.<br />

The higher the values for each of these variables, the higher the level of motivation.<br />

Managers must try to maximize these variables, recognizing the importance of perception<br />

and the variability of desired rewards. The relative perceived value of praise, financial bonus,<br />

promotion, a pay rise, increased status, additional vacation, and other tangible and<br />

intangible benefits must be understood.<br />

<strong>2B</strong>.3.4 Hertzberg’s Two-Factor Model<br />

Hertzberg identified two groups of conditions associated with motivation.<br />

• Hygiene factors are those conditions that need to be present. Their absence will<br />

demotivate workers, but when they are present, increasing them does not increase<br />

motivation. This includes a safe and pleasant working environment, the necessary<br />

tools to complete the assigned tasks, policies and procedures, job security, adequate<br />

supervision, and convivial relationships. These are similar to the lower order needs in<br />

Maslow’s pyramid and Theory X assumptions.<br />


• Motivational factors contribute to increasing motivation. Hertzberg identified six of<br />

these: achievement, recognition, advancement, work itself, possibilities of personal<br />

growth, and responsibility. These are similar to the higher order needs in Maslow’s<br />

pyramid and Theory Y assumptions.<br />

Managers should be able to distinguish between these two types of factors in optimizing<br />

motivation.<br />

<strong>2B</strong>.3: Reflection<br />

What factors are most important for your motivation? Which of these could be described<br />

as “hygiene factors”?<br />

How do you attempt to maximize the motivation of your team members?<br />

What practical steps could you take to increase the motivation of your team members?<br />

Consider the top level of Maslow’s hierarchy of needs. What does increasing selfactualization<br />

look like for you? What are the long-term motivational factors that drive your<br />

behavior?<br />


<strong>2B</strong>.4 Competency Frameworks<br />

IIA Internal Audit Competency Framework: Professional Development<br />

General Awareness: Recognize the knowledge, skills, and competencies needed to fulfill the<br />

responsibilities of the internal audit activity and the need for continuing professional<br />

development.<br />

Applied Knowledge: Demonstrate internal audit competency through continuing professional<br />

development.<br />

Expert: Assess the competencies required to fulfill the responsibilities of the internal audit<br />

activity; promote professional development. 22<br />

Auditors are expected to maintain their own competency, but managers need to guide them<br />

and ensure there are sufficient skills and expertise available to deliver the audit plan. The<br />

Code of Ethics includes the principle of competency:<br />

Internal auditors apply the knowledge, skills, and experience needed in the performance<br />

of internal audit services.<br />

Internal auditors:<br />

4.1 Shall engage only in those services for which they have the necessary knowledge,<br />

skills, and experience.<br />

4.2 Shall perform internal audit services in accordance with the International Standards<br />

for the Professional Practice of Internal Auditing.<br />

4.3 Shall continually improve their proficiency and the effectiveness and quality of their<br />

services. 23<br />

In accordance with Standard 1210 – Proficiency:<br />

1210.A1 The chief audit executive must obtain competent advice and assistance if the<br />

internal auditors lack the knowledge, skills, or other competencies needed to perform all<br />

or part of the engagement.<br />

1210.C1 The chief audit executive must decline the consulting engagement or obtain<br />

competent advice and assistance if the internal auditors lack the knowledge, skills, or<br />

other competencies needed to perform all or part of the engagement. 24<br />

Competency can be understood as a combination of knowledge, skills, and understanding<br />

(or attitudes and mindset). If someone is competent, they have sufficient expertise to<br />

complete tasks consistently to a desired level of quality. Generally, as competency increases<br />

individuals are better able to perform with lower levels of supervision and direction and with<br />

higher levels of consistency and quality.<br />

Competency frameworks attempt to define the requirements of a given role or profession.<br />

Generic competencies are common to many positions and include expertise related to<br />

22<br />

Internal Audit Competency Framework, The IIA, 2022.<br />

23<br />

International Professional Practices Framework, The IIA, 2016.<br />

24<br />

International Professional Practices Framework, The IIA, 2016.<br />


communication, numeracy, IT, relationships, integrity, and professional behavior. Core<br />

competencies are focused on an area of expertise or profession at a general level while<br />

technical competencies are specific to roles and tasks. Such frameworks have multiple uses<br />

for managers.<br />

• Drafting job descriptions.<br />

• Defining criteria for promotion.<br />

• Conducting a training needs analysis.<br />

• Setting targets for professional development.<br />

• Evaluating performance and conducting appraisals.<br />

A distinction is often made between soft skills and technical skills (or competencies).<br />

• “Soft skills” is used to refer to refer to those that involve direct and indirect interaction<br />

with other people, including communication, building and managing relationships,<br />

resolving conflicts, political nous, and emotional intelligence. Soft skills can also<br />

include the dimension of competencies that involves attitudes, behaviors, mindsets,<br />

values, and emotions. In many ways, soft skills can be harder to develop than<br />

technical skills because dealing with others requires the ability to anticipate and be<br />

sensitive to their attitudes, behaviors, mindsets, values, and emotions. However, soft<br />

skills are undoubtedly essential for internal auditors and audit managers.<br />

• Technical skills relate to the specific requirements of internal auditing, including<br />

engagement planning, root cause analysis, report writing, and adherence to<br />

professional standards.<br />

Creating a competency framework for a profession inevitably results in a generalized model<br />

with some arbitrariness in the requirements defined. Professional practices and<br />

requirements vary considerably around the world and it is impossible to capture that in a<br />

single framework. Therefore, it is necessary for managers to add the specific national,<br />

organizational, and departmental requirements to any framework adopted.<br />

The IIA Competency Framework organizes competencies in four groups:<br />

• Professionalism: competencies required to demonstrate the authority, credibility, and<br />

ethical conduct essential for a valuable internal audit activity.<br />

• Performance: competencies required to plan and perform internal audit engagements<br />

in conformance with the Standards.<br />

• Environment: competencies required to identify and address the risks specific to the<br />

industry and environment in which the organization operates.<br />

• Leadership and communication: competencies required to provide strategic direction,<br />

communicate effectively, maintain relationships, and manage internal audit personnel<br />

and processes. 25<br />

To obtain skills and expertise needed for delivering engagements not currently available from<br />

the existing team, managers have a choice: develop or procure, as described in section<br />

<strong>2B</strong>.2. The table shows how the elements of competencies may be acquired, demonstrated,<br />

and assessed.<br />

25<br />

Internal Audit Competency Framework, The IIA, 2022.<br />


Competency<br />

component<br />

Knowledge<br />

Skill<br />

Attitude<br />

Acquisition Demonstration Assessment<br />

Observing, listening,<br />

questioning, reading,<br />

reflecting<br />

Copying others, practice,<br />

experience, following<br />

instructions, repeating<br />

Diverse experiences,<br />

reflecting<br />

Answering<br />

questions, reporting,<br />

communicating<br />

Performing tasks<br />

Behavior<br />

Verbal and written tests<br />

Observed performance<br />

in real or simulated<br />

situations<br />

Observed behavior in<br />

real or simulated<br />

situations<br />

<strong>2B</strong>.4: Reflection<br />

What are the competencies needed for outstanding internal auditors?<br />

Which of these competencies are the hardest to develop?<br />

Can you train someone to have the necessary mindset and values to be an outstanding<br />

internal auditor?<br />


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