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competencies, knowledge acquired by reading, reflection, and experience needs <strong>to</strong> be<br />
applied <strong>to</strong> practical situations and supported by appropriate attitudes and values. Personal<br />
and professional development is a continuous process.<br />
The IIA’s Internal <strong>Audit</strong> Competency Framework is designed for all internal audi<strong>to</strong>rs, is based<br />
on global research, and represents recognized best practices. The statements are<br />
necessarily brief and much more detail and information is needed <strong>to</strong> substantiate and<br />
contextualize the content. The statements can be regarded as signposts <strong>to</strong> help internal<br />
audi<strong>to</strong>rs and their managers navigate their careers, identifying opportunities for ongoing<br />
advancement <strong>to</strong> remain competent and best able <strong>to</strong> meet or exceed the needs and<br />
expectations of their stakeholders.<br />
The INTOSAI competency framework is also referenced.<br />
References and Additional Reading<br />
References are given at the end of this module. Participants are encouraged <strong>to</strong> read these <strong>to</strong><br />
provide greater understanding of the <strong>to</strong>pics. The items have been selected <strong>to</strong> complement<br />
the content included in this module and <strong>to</strong> offer internal audi<strong>to</strong>rs relevant, practical guidance.<br />
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