CIA-1 - Ethics and Professionalism - Section B.4

Apply the knowledge, skills, and competencies required, whether developed or procured, to fulfil the responsibilities of the internal audit function, including communication, critical thinking, and negotiation.

Apply the competencies internal auditors need, including clear written and verbal communication, critical thinking and problem-solving, research, persuasion and negotiation, relationship building, and change management, and demonstrate curiosity for continuous learning. Recognise that where the function lacks a competency it may procure it externally, and that the chief audit executive must ensure the function collectively has the skills its mandate requires.

ProficiencyCritical thinkingProcured competenciesCommunication skills

Practice question for this objective

Free sampleEthics and Professionalismmedium

The Global Internal Audit Standards describe capabilities internal auditors need beyond technical audit knowledge to fulfil their responsibilities. Which of the following is one of those required competencies?

AExercising due professional care over each working paper, so that the recorded evidence is complete and properly retained.
BPersuasion and negotiation when discussing findings, together with communication, critical thinking, and building effective relationships. Correct
COrganisational independence granted to the function through the chief audit executive's reporting line to the board.
DConfidentiality of the information obtained during engagements, protected against improper disclosure to outside parties.

Required competencies include communication, critical thinking, persuasion and negotiation, and relationship building, not ethics principles or independence. The Standards expect auditors to hold competencies such as communication, critical thinking, research, persuasion and negotiation, relationship building, and continuous learning, which are distinct from ethics principles like confidentiality and from the function's organisational independence.

Why A is wrong: Due professional care is a genuine expectation, but it is a standard of conduct during the work rather than one of the interpersonal and cognitive competencies the auditor is required to hold.

Why B is correct: The Standards list communication, critical thinking, persuasion and negotiation, and relationship building among the competencies auditors need, so this option names capabilities the guidance expressly requires.

Why C is wrong: Independence is an attribute of the function's position, secured through reporting lines, not a personal competency the individual auditor develops or procures, so it is misclassified here.

Why D is wrong: Confidentiality is one of the four Code of Ethics principles rather than a skill in the competency set, so a candidate who picks it has confused an ethics principle with a required competency.

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