Research on the Path of Enhancing the Professional Competence of Internal Auditors Based on Research-based Audit
Strengthening the internal audit's self-construction and further enhancing and strengthening the profes-sional capabilities of internal auditors are objective requirements for the high-quality development of internal audit work in the new era.From the perspective of research-based auditing,internal auditors can be divided into two categories:internal audit practitioners and internal audit managers.By utilizing the"three-stage"competency model for internal audit positions,we can deeply explore the professional capabilities issues and shortcomings ex-hibited by internal auditors and explore paths to enhance their professional capabilities.The aim is to create a high-quality and professional internal audit team,providing talent support and guarantees for comprehensively impro-ving the quality of internal audits,and thereby better serving the high-quality development of organizations.
NETL
NSTL
万方数据
