Note: This course is intended for individuals who are looking for ways to either enhance their internal audit function expertise or for those who may be beginning an internal audit function. Also, it may be beneficial for management who are looking for options in sourcing their internal audit function.

In today’s advanced and dynamic business culture, internal auditors possess a wide variety of technical backgrounds that extend from accounting, finance, operations, engineering, and legal. The nature of the organization, its business strategy and focus will dictate the specific skills and attributes that are most beneficial for the internal auditor in each organization. When internal audit efforts are focused on operational processes, organizations may find that individuals with operational or technical backgrounds are the most effective personnel. Organizations that focus on financial processes may require accounting or financial expertise for the audit team. Regardless of an individual auditor’s specific skill set, the concept of building an effective team is a critical element for building an effective internal audit organization. Having individual skilled professionals with strong technical abilities is important when determining staffing needs, but CAEs must not over- look the importance of creating a culture of teamwork. An atmosphere where each professional works to contribute to an overall goal for the organization can provide greater value than a group of highly skilled workers who do not understand the concept of working cohesively toward a goal.