Upon conclusion of the inaugural session of the Twenty-first Central Auditing Commission,new directives were established for the transformation of the auditing profession,instigating a series of modifications in the auditing function of higher education institutions,emphasizing the criticality of professional competency.Utilizing the"iceberg model",a competency framework was constructed comprising four components:work motivation,professional ethics,professional skills,and knowledge system.The Analytic Hierarchy Process(AHP)was employed to assign weights to competency assessment indicators and construct a model of professional competency assessment outcomes.This framework serves as a benchmark for internal audit institutions in personnel selection,auditor training,performance evaluation,audit quality enhancement,and educational advancement.
关键词
高校内部审计/专业胜任能力框架/冰山模型/层次分析法
Key words
University Internal Auditing/Professional Competency Framework/Iceberg Model/the Analytic Hierarchy Process
维普
万方数据