CANDIDATE GUIDE TO PREPARING FOR THE QIAL



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Transcription:

CANDIDATE GUIDE TO PREPARING FOR THE QIAL AUGUST 2014

QIAL Candidate Guide to Preparing for Assessment There is no prescribed preparation for the Qualification in Internal Audit Leadership (QIAL). Candidates may undertake such training as they require. This will vary considerably according to previous training, current position, personal preference, and opportunity, but a major factor in acquiring the necessary knowledge, skills, and understanding will be professional experience. Much of what is assessed by the QIAL is likely to be learned over a period of many years through a cycle of acquisition, application, reflection, and renewal. However, there is also plenty that can be learned and improved through structured learning activity. The content of QIAL combines generic leadership capabilities with penetrating insights into the specific role of the chief audit executive (CAE) in their organizational contexts, and accordingly experience and training opportunities may be drawn from a wide range of places. Check with your local IIA institute or chapter for programs designed for developing leadership skills and those that are aimed at senior practitioners and CAEs. For example, in North America The IIA offers programs through Vision University (VU), details of which can be found https://na.theiia.org/training/pages/executive Development.aspx. VU is The IIA's premier chief audit executive (CAE) development program. This unique training brings together world class CAEs and facilitators during four days of instruction and interactive work sessions. The innovative yet practical curriculum is designed by and for CAEs and is constantly updated to reflect current best practices. The IIA also hosts an annual General Audit Management Conference, usually in March, with a wealth of input and insights for CAEs and other senior practitioners. In addition it runs a series of courses in Strategic Thinking, Managing Internal Audit, and Leadership Skills for Auditors. Resource list As further support to help you prepare for the QIAL, The IIA has produced this list. It is not expected that you will read all the items in this list, but it may help in providing you with some suggestions. This list is subject to regular updates and expansion. General The new Qualification in Internal Audit Leadership syllabus document The International Professional Practices Framework (IPPF) https://global.theiia.org/standardsguidance/pages/standards and Guidance IPPF.aspx (2013) A Global Summary of the Common Body of Knowledge (CBOK) 2006, The IIA Research Foundation, available online at http://www.theiia.org/bookstore/product/global summary of the common body ofknowledge 2006 download pdf 1504.cfm (2007)

Anderson, Urton and J. Dahle, Implementing the International Professional Practices Framework, Updated 3rd Edition, The IIA Research Foundation, available online at http://www.theiia.org/bookstore/product/implementing the international professional practicesframework updated 3rd editiondownload 1703.cfm (2011) COSO: Internal Control Integrated Framework, available from COSO http://www.coso.org/ic.htm (2013) Cutler, Sally, A Few Good Words: How Internal Auditors Can Write Better, More Insightful Reports, iuniverse.com (2010) Rittenberg, Larry, COSO Internal Control Integrated Framework: Turning Principles Into Positive Action, The IIA Research Foundation (2013) Sawyer, Lawrence, Sawyer s Words of Wisdom, The IIA Research Foundation (2004) Sobel, Paul, Auditor's Risk Management Guide: Integrating Auditing and ERM (2011), CCH Incorporated (2011) Unit 1: Internal audit leadership The IIA s Practice Guide, Chief Audit Executives Appointment, Performance Evaluation, and Termination, The IIA, available online at http://www.theiia.org/bookstore/product/chief audit executives appointment performance evaluation and termination practice guide download pdf 1499.cfm (2010) The IIA s Practice Guide, Auditing Executive Compensation and Benefits, The IIA, available online at http://www.theiia.org/bookstore/product/auditing executive compensation and benefits practiceguide download pdf 1490.cfm (2010) Cutler, Sally, Audit Committee Reporting: A Guide for Internal Auditing, The IIA Research Foundation (2009) Kush, Brian D., Auditing Leadership: The Professional and Leadership Skills You Need, John Wiley and Sons Inc. (2009) Murdock, Hernan, 10 Key Techniques to Improve Team Productivity: A Guide to Developing Your Team's Full Potential, The IIA Research Foundation (2011) Pastor, Joan, Conflict Management and Negotiation Skills for Internal Auditors, The IIA Research Foundation (2007) Raaum, Ronnel and Stephen Morgan, Performance Auditing: A Measurement Approach, 2nd Edition, The IIA Research Foundation (2009) Roth, James, Adding Value: Seven Roads to Success, The IIA Research Foundation (2002) Spencer Picket, KH, Audit Planning: A Risk Based Approach, John Wiley and Sons Inc. (2006) Verschoor, Curtis, Audit Committee Essentials, John Wiley and Sons Inc. (2008) Unit 2: Organizational leadership

Bahrman, Dean, Advancing Organizational Governance: Internal Audit s Role, The IIA Research Foundation (2011) Deloitte, Adding insight to audit: transforming internal audit through data analytics, available online at http://www.corpgov.deloitte.com/binary/com.epicentric.contentmanagement.servlet.contentdeliverys ervlet/caneng/documents/audit%20committee/internal%20audit/addinginsighttoaudit.pdf Miller, P. and T. Smith, Insight: delivering value to stakeholders, The IIA Research Foundation, available online at http://www.theiia.org/bookstore/downloads/freetoall/iia%20insight%20report%20final%20for%20 Web.pdf (2011) Roth, James, Best Practices: Evaluating the Corporate Culture, The IIA Research Foundation (2010) Reding, Kurt et al, Internal Auditing: Assurance and Consulting Services, 2nd Edition, The IIA Research Foundation (2009) Unit 3: Ethical leadership The IIA s Practice Guide, Evaluating Corporate Social Responsibility/Sustainable Development, The IIA, available online at http://www.theiia.org/bookstore/product/evaluating corporate socialresponsibilitysustainable development practice guide download pdf 1483.cfm (2010) The IIA s IIA Practice Guide, Internal Auditing and Fraud, The IIA, available online at http://www.theiia.org/bookstore/product/internal auditing and fraud 1463.cfm (2009) Biegelman, Daniel, Building a World Class Compliance Program: Best Practices and Strategies for Success, John Wiley and Sons Inc. (2008) Daykin, T., The Role of Internal Auditing in Sustainable Development and Corporate Social Reporting, The IIA Research Foundation, available online at https://na.theiia.org/aboutus/public%20documents/sawyer_award_2006.pdf (2006) Nieuwlands, Hans, Sustainability and Internal Auditing, The IIA Research Foundation, available online at http://www.theiia.org/bookstore/product/sustainability and internal auditing 1061.cfm (2006) Quellet, N., The Political Realm of Internal Auditing, Internal Auditor, June 2010, pp. 39 42 Ridley, J, K D Silva and M Szombathelyi, Sustainability assurance and internal auditing in emerging markets, Corporate Governance, Vol. 11 Iss: 4, pp. 475 488 (2011) Verschoor, Curtis, Ethics and Compliance: Challenges for Internal Auditing, The IIA Research Foundation (2007) Vona, Leonard, Fraud Risk Assessment: Building a Fraud Audit Program, John Wiley and Sons Inc. (2008) Through its standards AccountAbility offers research, and strategic advisory services to help organizations become more accountable, responsible, and sustainable. The Global Reporting Initiative develops and disseminates globally applicable sustainability reporting guidelines for voluntary use by organizations.

The Good Corporation carries out independent assessments of responsible business management. Its website includes standards and case studies. The Institute of Business Ethics offers a wide range of information, case studies, research, and training courses. Unit 4: Innovation and change leadership Audit & Risk, Failing to innovate is a new risk, Audit & Risk, 3 May 2013 available online at http://auditandrisk.org.uk/news/failing to innovate is a newrisk?goback=%2egde_3332713_member_240304169 Ridley, Jeffrey, Cutting Edge Internal Auditing, John Wiley and Sons Inc. (2008) Roth, James, Best Practices: Value Added Approaches of Four Innovative Auditing Departments, The IIA Research Foundation (2000)

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