QUO VADIS INTERNAL AUDIT EDUCATION?

The importance of internal audit education is more than obviously, being in the same time, emphasized by the settlements of Code of Ethics issued by The Institute of Internal Auditors (IIA). The Code of Ethics states the principles and expectations governing behavior of individuals and organizations in the conduct of internal auditing, describing the minimum requirements for conducting internal audit activities, and one of these requirements being the professional competence. According to this requirement internal auditors apply the knowledge, skills, and experience needed in the performance of internal audit services. In the same time, it is absolutely necessary that internal auditors must have a permanent preoccupation for the increasing quality of their internal audit education and so the performance of internal audit services offered. Starting from these premises, our research objectives were focused on the analyzing the context of the evolution of internal audit education from international to national perspectives. Using the method of literature review we made an analysis of internal audit education in the international context, followed by a critical analysis of the internal audit education in the Romanian context. Our results show there are some problematic areas that are looking for quickly solutions in order to assure a good quality of internal audit education, and so a good quality of internal audit services, in that way being accomplished the necessary context so internal audit to be able to add value to the organization.