我国内部审计人员职业胜任能力框架设计——基于问卷调查分析

Design of Internal Auditor Competency Framework in China: Based on the Analysis of Questionnaire

当前我国对内部审计人员职业胜任能力的相关要求不甚完善,而国际内部审计发展对内部审计人员职业胜任能力的要求却不断提高,因此我国内部审计人员面临着转型挑战。要实现我国内部审计事业与国际同行业的尽快接轨,实现我国内部审计的顺利转型,当务之急是构建我国内部审计人员职业胜任能力框架。在借鉴国内外研究成果和问卷调查分析的基础上,设计了由专业知识、个人技能、审计工具与技术和职业道德构成的我国内部审计人员职业胜任能力框架,旨在为我国内部审计人员提供职业胜任能力参考标准,以此来不断提升自身素质和提高内部审计质量。

The development of the international internal audit has increased the demand for the professional competence of the internal auditors.However,the relevant requirements of the professional competence of them in our country are not satisfactory,so our internal auditors are facing challenges.To meet the international standard,it is imperative to build competency framework for our internal auditors.Based on the domestic and foreign research and questionnaire,I designed a competency framework constituted by the professional knowledge,personal skills,audit tools and technical and professional ethics in order to provide a reference standard for our internal auditors so as to improve their own quality and the quality of internal audit.