Demonstrating proficiency as an internal auditor is best reflected through continuous professional development. This involves adhering to The IIA's requirement for ongoing education to maintain proficiency and relevancy in the field of internal auditing. Continuous professional development ensures that auditors are up-to-date with the evolving audit practices, standards, and relevant regulatory requirements, thus enhancing their capability to perform effectively.
The IIA's Code of Ethics and Continuing Professional Development standards.

A risk management framework is a system for identifying, evaluating and prioritising risks and minimising their impact. There is no one-size-fits-all approach to risk management, as different organizations face different types and levels of risks depending on their industry, size, culture, objectives, and strategies. Therefore, the organization should ensure that its risk management framework is tailored to its specific needs and circumstances, and reflects its risk appetite and tolerance.

In an assurance engagement examining the adequacy of organization-wide risk management practices, a primary area of interest would be the alignment of management decisions with the level of risk the organization is willing to accept. This focus helps determine whether the risk management framework is effectively informing strategic decision-making and aligning with the business objectives and risk appetite of the organization. Effective risk management practices should guide management in making decisions that align with the entity's predefined risk thresholds.
The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing

Risk management is not solely about mitigating or eliminating potential hazards but also involves identifying and seizing potential opportunities that can benefit the organization. Effective risk management allows an organization to balance risk and reward, making informed decisions that align with its strategic objectives.
This approach ensures a proactive stance in optimizing performance and achieving competitive advantage while managing risks.
The Institute of Internal Auditors (IIA) Standards and Practice Advisories.
COSO Enterprise Risk Management (ERM) Framework.
" Risk Management: Principles and Practices " by IIA.

According to the IIA's mandatory guidance on independence, allowing senior management to have influence over the CAE's salary adjustments could potentially compromise the independence of the internal audit function. The board should independently approve the CAE's salary without seeking senior management's recommendation to maintain the internal audit function's independence.
The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing, specifically standards related to independence.