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Current emphasis in enhancing the role of internal auditors and broadening knowledge and skills of future internal auditors have given increased impetus for the requirement of 150‐hour accounting education for future Certified Internal Auditors (CIAs). Examines why internal auditors, especially CIAs, need the additional education requirement beyond the Bachelor′s degree and how to implement the 150‐hour education programme for internal auditors.
Keywords:
Accounting education,
Audit committees,
Competences,
Curriculum,
Education,
Internal audit
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