Continuing Professional Development. Standards, principles, and practices. Related Standard ( ISPPIA ) 1230 Continuing Professional Development. IFAC IES 7 Continuing Professional Development ( vs Initial Professional Development). Internal auditors should enhance their knowledge,
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Standards, principles, and practices
Continuing Professional Development
(vs Initial Professional Development)
Internal auditors should enhance their knowledge,
skills, and other competencies through continuing
(to maintain proficiency improvements and informed on current developments in IA standards, procedures, and techniques)
CPD contributes to the development and maintenance of professional competence that is appropriate to their work and
Initial proficiency in applying internal auditing standards, procedures and techniques need to be continuously developed and improved. The manual should describe the arrangements to be put in place for training and CPD of internal auditors in order to enhance their knowledge, skills and other competencies.
22.214.171.124.2. Continuing Professional Development
Once auditors are trained, the organization should take care of the CPD of its internal auditors. The head of the organization has to provide support for the CPD of internal auditors. The Head of internal audit unit should ensure that there are opportunities for training in a systematic manner and should develop an annual training plan that is based on the individual needs of each auditor. Training should include access to audit topics as well as areas covering new processes, systems and products within the organization.
The minimum annual training hours per auditor may be indicated in the audit manual.
Output-Based Approach evidence
CPD activities record include: