According to IIA guidance, an internal audit charter would likely include a statement that internal auditors will demonstrate competence, concern, and the dedication expected of a professional. This aligns with the IIA
' s Code of Ethics and Standards, which emphasize the professional demeanor and commitment required from internal auditors.
The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing and Code of Ethics.

The best evidence of conformance with the Standards concerning the proficiency required of the internal audit activity would be a listing of employee profiles and certifications. This documentation provides concrete evidence of the knowledge, skills, and competencies of the internal audit staff, ensuring that they meet the requirements set forth by the professional standards and are capable of performing their duties effectively.
This also aligns with the Standards' requirement for the internal audit activity to possess the knowledge, skills, and other competencies needed to perform its responsibilities.
The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing

Strategic objectives are prerequisites to establishing internal controls. This is because internal controls are designed to ensure that the actions taken by an organization align with its strategic objectives, helping to manage risks that could impede the organization from achieving these goals.
COSO Framework and IIA guidance on internal controls.

In assurance engagements, it is standard practice for internal auditors to prepare and issue a written report upon completion. This report includes the results of the engagement and is issued to the client or the party that requested the engagement. This practice ensures transparency, accountability, and provides the client with necessary information to make informed decisions.
The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing

The core competency displayed by the senior auditor is critical thinking. This competency is demonstrated by her ability to identify a limitation in the current audit procedures and then effectively resolve the issue by using a new tool recommended by a colleague. Critical thinking involves the analysis and evaluation of an issue to form a judgment, which is crucial in adapting audit techniques to meet the demands of complex engagements.
IIA ' s Global Internal Audit Competency Framework