Kwalifikacje audytorów wewnętrznych na świecie
Qualifications of Internal Auditors Around the World

Summary/Abstract: Purpose – The purpose of the article is to present the research assessing the state of education, competence and skills of internal auditors around the world. Design/methodology/approach – In order to write the paper, report prepared on request of the Institute of Internal Auditors (IIA) were used. Findings – The popularisation of the results of the IIA research highlight the role of internal audit in the world. Originality/value – The question used in the IIA questionnaire research may be used for research purposes in these countries where internal audit is regulated by law.

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