我国企业内部审计职业通用胜任能力框架设计研究——基于问卷调查的分析

本文的研究基于我国企业内部审计职业胜任能力问卷调查的现实,根据内部审计组织的正确定位与工作角色,指出我国企业内部审计人员的职业胜任能力差距。然后根据这个差距,运用能力要素法的层次结构,论述了我国企业内部审计职业通用胜任能力的主要职业知识、职业技能和职业特质。

Study on the Design of General Competency Framework for Internal Auditing in China——Analysis Based on a Survey

Using a survey tool, this study finds a gap between the current competency of internal auditors in China and the required position and role of internal audit function. From there, the study conducts alayered capability approach to investigate the essential knowledge, skills and characteristics required under the general competency framework for internal auditing in China.