By Jim Kaplan, AuditNet.org
As internal audit leaders look to improve staff skills and increase audit efficiencies, they should put at the top of their priorities the concept of “the integrated auditor,” which combines both generalist and specialist skills, particularly the ability to use and apply the most effective technologies and the traditional responsibilities in financial, operational and compliance areas. Having integrated capabilities greatly increases an audit team’s technical and functional competencies. Rather than settling for minimum proficiency levels defined for auditors, training your staff to become integrated auditors opens up opportunities to build further expertise and enhance your department’s capabilities.