V Skill HF-D9.5-005 sector-specific 9 umiejętności
Audit and internal control
Tests whether processes and records comply with rules and internal control, gathers evidence and reports findings with recommendations.
W jaki sposób serwis hrmforce to mierzy
- Metoda oceny
- Work sample test · rho 0.33 (SD 0.09)
- hrmforce narzędzie
- Work sample test, Knowledge test (client-specific)
- Kompetencje (50-ramowe)
- Integrity
- Możliwość szkolenia
- medium
- Prognoza popytu na lata 2026–2030
- stable
The candidate performs a representative work sample under standardised conditions.
Kotwice behawioralne
| Poziom | Zachowanie na tym poziomie |
|---|---|
| N1 Guided | Carries out control steps under supervision according to the audit programme and records the evidence found in an orderly way. works under supervision and follows instruction · routine, one variable at a time · own task |
| N3 Proficient | Independently designs an audit approach for a high risk process, weighs the evidence and formulates substantiated findings. sets own approach and seeks input proactively · several variables, some ambiguity · own team or process |
| N5 Leading | Determines the organisation's annual audit plan and control standards and accounts for the outcomes to the board or council. sets the standard and the policy · strategic, under high uncertainty · organisation, value chain or profession |
N2 i N4 celowo nie zostały przypisane do konkretnych punktów odniesienia. Oceniający umieszczają je pomiędzy punktami odniesienia, zgodnie z konwencją O*NET.
Podstawowe umiejętności
Umiejętności te dziedziczą ścieżkę oceny oraz punkty odniesienia behawioralne tej konstrukcji.
| T | Umiejętności | Definicja | Prognoza popytu na lata 2026–2030 |
|---|---|---|---|
| V | Performing internal control checks Internal control testing | Tests whether records, authorisations and procedures in a process were followed and records the outcome. | stable |
| V | Designing and running a sample check Audit sampling | Determines sample size and selection method, checks the items and draws a conclusion about the population. | stable |
| V | Assessing segregation of duties Segregation of duties | Assesses whether authorising, custody, recording and checking are assigned to different people. | stable |
| V | Documenting processes and analysing risks Process risk assessment | Describes an administrative process, names the risks per step and links control measures to them. | stable |
| V | Drawing up an audit plan Audit planning | Determines which processes are tested in which period, at what depth and with what resources. | stable |
| V | Building an audit file Audit documentation | Records audit procedures, evidence and conclusions so a third party can retrace the audit. | stable |
| V | Reporting findings with recommendations Audit reporting | Describes per finding the risk, the cause and a workable recommendation with owner and deadline. | stable |
| V | Monitoring follow up of recommendations Audit follow up | Tracks which recommendations were addressed, tests the remediation and reports the outstanding items. | stable |
| T | Using data analysis in auditing Audit analytics | Analyses complete data sets for exceptions, duplicates and patterns as part of the audit. | rising |