Which competency is required of all staff internal auditors prior to the commencement of an...

Prior to the commencement of an IT audit, the ability to assess the potential for fraud risk and identifying common types of fraud associated with the engagement is a required competency for internal auditors. Understanding the specific fraud risks inherent in IT systems and processes is essential for effectively auditing these areas, particularly in detecting and preventing fraud.

IIA's Competency Framework for Internal Auditors