Certification and professional development

Internal auditors holding a national or international IA certificate (%)

Review of data provided by the CHU/MoF on the number of internal auditors who hold a national or international IA qualification. This number is divided by the total number of internal auditors and the result is expressed as a percentage. Review of national requirements for qualification of internal auditors. Internationally recognised certifications include CPA, ACCA, etc. Points are allocated based on the percentage of internal auditors that have IA qualifications (x): • x < 50% = 0 points. • 50% ≤ x < 90% = linear function. • x ≥ 90% = 5 points.

Professional development programme exists

Review of the CPD programme for enhancing knowledge, skills and other competencies of internal auditors (IPPF 1230).

Implementation rate of the professional development programme (%)

Review of evidence provided by the CHU on the implementation of the CPD programme including the CHU annual report, interviews of CHU and internal auditors. SIGMA determines the number of activities planned for the last full calendar year that got implemented, divides it by the total number of activities planned for that year and expresses the result as a percentage. Points are allocated based on the percentage of planned activities that were implemented during the last full calendar year (x): • x < 25% = 0 points. • 25% ≤ x < 90% = linear function. • x ≥ 90% = 3 points.