V Skill HF-D9.5-005 sector-specific 9 kompetenser

Audit and internal control

Tests whether processes and records comply with rules and internal control, gathers evidence and reports findings with recommendations.

Hur hrmforce mäter detta

The candidate performs a representative work sample under standardised conditions.

Nivå	Beteende på denna nivå
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 och N4 är medvetet inte förankrade. Bedömarna placerar dem mellan förankringarna, i enlighet med konventionen O*NET.

Dessa kompetenser ärver bedömningsvägen och beteendeankarna för detta konstrukt.

T	Kompetens	Definition	Prognos för efterfrågan 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