unified
UC-AUDIT-06 — Ensure auditor competency and continuing development
The internal audit function collectively possesses, and individual auditors apply, the knowledge, skills, and abilities required for their responsibilities, engaging qualified assistance where gaps exist. Auditors maintain and enhance their competency through continuing professional development, which is planned, tracked, and reviewed at least annually. Training records and competency assessments evidence operation.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Compliance, Audit & Assurance
- type
- preventive
- category
- administrative
Details
- unified_id
- UC-AUDIT-06
- title
- Ensure auditor competency and continuing development
- statement
- The internal audit function collectively possesses, and individual auditors apply, the knowledge, skills, and abilities required for their responsibilities, engaging qualified assistance where gaps exist. Auditors maintain and enhance their competency through continuing professional development, which is planned, tracked, and reviewed at least annually. Training records and competency assessments evidence operation.
- domain
- Compliance, Audit & Assurance
- control_type
- preventive
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 3
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 3.1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 3.2
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-AUDIT-06 — Ensure auditor competency and continuing development mitigates Lack of independent audit and compliance review
- strength
- primary
- rationale
- Collective competency and continuing professional development are required for the function to deliver credible independent assurance.
- Internal Audit Ethics, Objectivity & Competency Program operates UC-AUDIT-06 — Ensure auditor competency and continuing development
- UC-AUDIT-06 — Ensure auditor competency and continuing development mitigates Unlawful denial of essential services by AI
- strength
- related
- rationale
- Quality Assurance & Improvement Program Cycle tests UC-AUDIT-06 — Ensure auditor competency and continuing development
- UC-AUDIT-06 — Ensure auditor competency and continuing development maps_to Std 3.1 — Competency
- framework
- iia-2024
- control_id
- Std 3.1
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-06 — Ensure auditor competency and continuing development maps_to Std 3.2 — Continuing Professional Development
- framework
- iia-2024
- control_id
- Std 3.2
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-06 — Ensure auditor competency and continuing development maps_to Principle 3 — Demonstrate Competency
- framework
- iia-2024
- control_id
- Principle 3
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.