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A workplace learning framework for developing entry-level internal audit professionals
Thesis (PhD)--University of Pretoria, 2015.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2016
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| _version_ | 1867613516200935424 |
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| access_status_str | Open Access |
| author2 | Barac, Karin |
| author_browse | Barac, Karin |
| author_facet | Barac, Karin |
| collection | Thesis |
| dc_rights_str_mv | © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD)--University of Pretoria, 2015. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/52998 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:23.306Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/52998 A workplace learning framework for developing entry-level internal audit professionals Barac, Karin kato-plant@up.ac.za De Jager, Herman Plant, Kato UCTD Internal audit competence Workplace learning framework Internal audit training Professional development Economic and management sciences theses SDG-04 Economic and management sciences theses SDG-08 Thesis (PhD)--University of Pretoria, 2015. In recent years, the need to develop professional competence in internal auditing has increasingly come under the spotlight. The main reasons for this are a growing need for competent internal auditors who can render value-adding services to a variety of stakeholders, and the need for an effective internal audit function, where internal audit competence and professionalism are regarded as determinants of internal audit effectiveness. Prior research has focused on internal audit education at a tertiary level, so research on workplace learning for internal audit auditors is limited. The IIA Research Foundation undertook a series of Common Body of Knowledge studies, and developed an internal audit competency framework indicating competency requirements for various levels of internal auditors. However, no reference is made to internal audit trainees or new internal auditors, or to the learning paths required to achieve the set competencies. The aim of this qualitative study was therefore to propose a workplace learning framework for developing internal audit trainees into entry-level internal audit professionals. The literature review discussed the evolution of the internal audit profession and its impact on the competency requirements of internal auditors. The dimensions of workplace learning were explored. In addition, workplace learning in the accounting and auditing professions was examined globally, and in South Africa, with reference to different professional bodies competency frameworks, and the workplace learning component of these frameworks. Data were collected from focus group discussions and semi-structured interviews held in South Africa with 65 participants, including internal audit employers, internal audit trainees, presenters and assessors of internal audit workplace learning, and members of the IIA (SA) Education and Training Committee to determine their views on internal audit workplace learning. Based on the findings, the study proposes a workplace learning framework for developing internal audit trainees into entry-level internal audit professionals involving five dimensions: workplace learning criteria, workplace learning content, workplace learning methods, determinants of workplace learning success and challenges to workplace learning. It is recommended that internal audit stakeholders take cognisance of these dimensions when embarking on workplace learning to ensure that all constituencies benefit from entry-level internal audit professionals acquisition of professional competence. cb2026 Auditing PhD Unrestricted SDG-04: Quality education SDG-08: Decent work and economic growth 2016-06-09T12:59:46Z 2016-06-09T12:59:46Z 2016-04-08 2015 Thesis Plant, K 2015, A workplace learning framework for developing entry-level internal audit professionals, PhD Thesis, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/52998> A2016 http://hdl.handle.net/2263/52998 en © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Internal audit competence Workplace learning framework Internal audit training Professional development Economic and management sciences theses SDG-04 Economic and management sciences theses SDG-08 A workplace learning framework for developing entry-level internal audit professionals |
| title | A workplace learning framework for developing entry-level internal audit professionals |
| title_full | A workplace learning framework for developing entry-level internal audit professionals |
| title_fullStr | A workplace learning framework for developing entry-level internal audit professionals |
| title_full_unstemmed | A workplace learning framework for developing entry-level internal audit professionals |
| title_short | A workplace learning framework for developing entry-level internal audit professionals |
| title_sort | workplace learning framework for developing entry level internal audit professionals |
| topic | UCTD Internal audit competence Workplace learning framework Internal audit training Professional development Economic and management sciences theses SDG-04 Economic and management sciences theses SDG-08 |
| url | http://hdl.handle.net/2263/52998 |