Professional Proficiency

The challenge of auditing in the dynamic, complex environment of higher education requires members of the internal audit staff to possess the highest level of professional abilities. Ultimately, professional proficiency is a personal responsibility; however, our department is committed to assisting each staff member to meet that responsibility.

Professional proficiency implies having up-to-date knowledge and abilities related to higher education, financial management, and governmental policies as well as accounting and auditing issues. Professional proficiency is achieved and enhanced through formal education, on-the-job training, continuing education programs, professional certifications, and service to the profession. Professional proficiency can be demonstrated only through job performance.

Formal Education

The department requires that internal auditors have earned a degree in one of the following disciplines: accounting, business administration, information systems, or industrial engineering. This education provides the foundation of the knowledge needed to carry out our duties.

The department encourages and supports the pursuit of advanced academic degrees. For courses taken at UNC, assistance is provided following the University policies.

On-the-Job Training

Performing audits and special projects provide an opportunity to develop and enhance audit skills. Auditors should share knowledge and work with the Chief Audit Officer to ensure that each job is a positive learning experience.

Continuing Education Programs

The audit plan allocates time for each staff member to obtain up to 50 hours of continuing professional education each year. Actual hours approved will depend on the scheduling demands of work assignments, courses available, and individual training needs. Every effort will be made to provide auditors who hold professional certifications with the training required to maintain these certifications.

Our financial budget provides some support for attendance at professional conferences or other education programs. So that we can maximize the benefit from our training budget, professional education should be obtained from the lowest cost alternative that meets the training objective. Internal sources, such as Human Resources or the Office of Information Technology, are preferable to outside providers. Local courses and conferences are preferable to those that will require long-distance travel and an overnight stay.

Professional Certifications

The department strongly encourages each staff member to pursue appropriate professional certifications as a way to continue the learning process and demonstrate professional proficiency. The department provides administrative time to take certification examinations.