Skills Development for Internal Auditors Up at IIA’s 2-day Course

Jack Humphrey, Regulatory journalist
July 28, 2011 /

The Institute of Internal Auditors will facilitate a two-day course on August to help internal auditors further develop familiar concepts of critical thinking, professional skepticism, and professional judgment, and apply these concepts to various stages of an internal audit – from preparation and planning, to assessing and testing, to communicating and reporting.

“Today’s environment requires internal auditors to apply critical thinking to their daily audit activities,” the IIA said in a statement.

“Many internal audit departments were focused on Sarbanes-Oxley (SOX) compliance in the past few years, and auditors may not have had consistent opportunities to learn and apply critical thinking concepts to planning and executing an audit, to being alert to negative indicators during an audit, and to judging the significance of issues and how to report them. Many internal auditors would also simply like an opportunity to “refresh” their skills.”

Last May, the IIA announced that it will carry out a course on Audit Manager Tools and Techniques in different dates and locations in the United States, focusing on providing new managers with the tools they need to lead effectively in an internal auditing environment.

The seminars will include practical exercises and case studies in the event where participants will practice how to manage the roles and relationships of the diverse parties involved in the auditing process.

On the other hand, Patricia Miller, CIA, a Deloitte & Touche LLP internal audit partner, took personal involvement in developing the course, and will facilitate the premiere session.

Miller has held a variety of volunteer leadership positions within the IIA, including serving as chairman of the Board of Directors. As an internal audit partner in Deloitte’s Advisory Services practice, she provides an array of services to clients, including internal audit strategic and quality assessments, business and audit risk evaluations, audit planning and implementation services, operational and information systems control evaluations, and Sarbanes-Oxley readiness services

Miller and her co-facilitators will use a variety of learning methods including lecture, presentation, class discussion, interactive exercises, video scenarios, and participant teach backs to enhance the learning experience and provide a variety of opportunities for the participants to practice applying and challenging the concepts.

Key concepts of the course will include refining the audit planning and thinking skills in the post-Sarbanes-Oxley (SOX) world where professional judgment about what, how and when to audit is critical; practicing and applying critical thinking, professional skepticism, and professional judgment skills needed in today’s internal audit environment; and re-visiting familiar concepts around general auditing to further broaden the internal auditors’ overall critical thinking and approach to an audit.


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