The auditing curriculum is designed to present competencies that initially focus on earlier skill sets that are needed in the audit career. Additional competencies are offered for professionals at all organizational levels. Each of the five competencies listed are mapped to specific courses that should be taken in the order presented to help the participant become knowledgeable in each competency area.
Course Levels:
Basic: Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.
Intermediate: Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced: Focuses on the development of in-depth knowledge, a variety of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower level professionals with specialized knowledge in a subject area.
Update: Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.
Overview: Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.
