Accounting Commons^™

Educating The Auditors: Recommendations For Addressing General, Behavioral Competency Needs In Collegiate Accounting Programs, Charles T. Saunders

Learning Showcase 2014

The continuing evolution of the business world has a direct impact on the landscape and curriculum of higher education, where business professionals are trained. The needs of the business world influence not only what is taught (i.e., business curriculum content), but also how we, as educators, teach foundational skills and core competencies.

Recent research published by the Institute of Internal Auditors Research Foundation suggests that there is a discrepancy between stakeholders’ and auditors’ perceptions of internal auditor competency levels and value to the organization. The survey identified the following four competencies with the lowest ratings overall:

1. Conflict Resolution/Negotiation Skills;
2. Business …