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Keywords: Internal audit competence
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2017) 25 (3): 368–390.
Published: 14 August 2017
... place. As a result of the CBOK studies, the IIA also developed an internal audit competency framework in 2007 (updated in 2013), indicating the competency requirements for various levels of internal auditors (internal audit staff, internal audit management and heads of internal audit functions...
