To comply with the proficiency standard which of the following would the chief audit executive likely consider as the primary hiring criterion when choosing a new internal auditor?

The IIA's Standard 1210: Proficiency states that the internal audit activity must collectively possess the knowledge, skills, and other competencies needed to perform its responsibilities. The Chief Audit Executive (CAE) is responsible for ensuring this collective proficiency. When hiring a new internal auditor, the CAE's primary consideration is to assess the current team's competencies, identify any gaps relative to the audit plan's requirements, and select a candidate whose skills fill those gaps. This approach ensures the team as a whole is equipped to meet its objectives, directly aligning with the core principle of collective proficiency mandated by the Standards.

A. The length and consistency of the auditor's work experience is a factor, but its relevance to the team's specific needs is more critical than its duration.
B. The auditor's demonstrated problem-solving skills is a single competency; the primary need is to address the overall competency gaps of the entire team, which may lie in other areas.
D. The auditor's ability to be self-motivated and a good team player are important soft skills, but they are secondary to the specific technical and professional competencies required by the proficiency standard.

1. The Institute of Internal Auditors (IIA). (2017). International Standards for the Professional Practice of Internal Auditing (Standards).

Standard 1210 – Proficiency: "The internal audit activity must collectively possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities."

Interpretation of Standard 1210: This section emphasizes that the CAE must consider the skills needed to perform the audit plan and that proficiency is a collective attribute of the team. Hiring is a key method for the CAE to build this collective capability.

2. The Institute of Internal Auditors (IIA). (2017). Implementation Guide 1210: Proficiency.

Getting Started Section: "The CAE may start by identifying the knowledge, skills, and other competencies the internal audit activity needs to perform its work... The CAE may then assess the competencies of the current internal audit staff to identify areas for development or to determine the competencies needed when hiring new internal audit staff." This directly supports hiring based on a comparison to the existing team's skills.

3. Anderson, U. L., Head, M. J., Ramamoorti, S., Riddle, C., & Salamasick, M. (2017). Internal Auditing: Assurance & Advisory Services (4th ed.). The Institute of Internal Auditors Research Foundation.

Chapter 3, "The International Professional Practices Framework: Authoritative Guidance for the Internal Audit Profession," page 68: Discusses Standard 1210, explaining that the CAE must assemble a staff with the necessary collective skills. "For example, if the audit plan includes several information system audits, the CAE must ensure that the internal audit staff collectively has sufficient information system audit skills to perform the work." This illustrates hiring to fill specific, identified team needs.