According to The IIA’s Global Internal Audit Competency Framework, Governance, Risk, and Control (GRC) knowledge is a core competency required for all internal auditors, regardless of their level or seniority.
Every internal auditor must:
Understand the principles and frameworks of corporate governance,
Be able to evaluate risk management practices, and
Assess the effectiveness of internal controls.
This competency forms the foundation of internal auditing and is essential to perform assurance and consulting activities aligned with the International Standards for the Professional Practice of Internal Auditing.
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Kozy
2 weeks, 5 days ago