Which data analytics competency is critical for new internal auditors to possess in order to plan and perform internal audit engagements in conformance with the Standards?
A.
Describe data analytics and the application of data analytics methods in internal auditing.
B.
Apply data analytics methods in internal auditing.
C.
Evaluate the use of data analytics in an internal audit.
D.
Understand the definition of data analytics only.
IIA's Global Internal Audit Competency Framework outlines progressive skill development:
Entry-level auditors: Must describe, understand, and recognize how tools like data analytics apply within internal audit.
Experienced auditors: Expected to apply data analytics in planning, fieldwork, and reporting.
Advanced auditors or specialists: Evaluate, interpret, and optimize the use of data analytics in complex engagements.
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Kozy
1 week, 3 days ago