For general internal audit staff positions, the chief audit executive (CAE) is likely to describe IT requirements as needing to understand IT-related risk and general controls. This requirement is essential for general auditors to evaluate how IT risks impact broader organizational risks and understand basic IT controls without necessarily needing the specialized skills to evaluate IT governance or perform technical IT testing.
General hiring practices for internal auditors as advised by the IIA, focusing on foundational IT knowledge suitable for general audit roles.

According to IIA guidance, the internal audit charter should formally document the nature of consulting services provided by the internal audit activity. This ensures that the scope and extent of consulting services are clearly defined and understood, helping to manage expectations and clarify the role of the internal audit function in such activities.References: IIA's International Professional Practices Framework (IPPF) - specifically, the attribute standards relating to the internal audit charter which should outline the nature of consulting services among other fundamental roles and responsibilities.

Requiring the matching of a purchase order (PO), receiving report, and invoice before payment is a robust control designed to prevent overpayment and other types of fraudulent activities related to vendor payments.
This control ensures that:
* The goods or services invoiced were actually ordered (verified by the purchase order).
* The goods or services were received (verified by the receiving report).
* The invoice amount matches the agreed-upon terms and quantities (verified by the invoice).
This three-way match process helps prevent discrepancies such as overpayments, duplicate payments, or payments for goods/services not received. By ensuring all three documents align, it mitigates the risk of fraud and errors in vendor payments.
The Institute of Internal Auditors (IIA) Standards and Practice Advisories.
COSO Internal Control - Integrated Framework, specifically on control activities.
"Internal Auditing: Assurance & Advisory Services" by IIA, Chapter on Procurement and Accounts Payable Controls.

An example of the chief audit executive (CAE) demonstrating due professional care is by assessing the audit staff's knowledge and skills annually to determine whether additional resources are needed to fulfill the internal audit plan. This practice ensures that the internal audit team is adequately equipped in terms of skills and competencies to meet the organization's audit needs effectively and professionally.
Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

Organizational governance is the combination of processes and structures that help the organization achieve its objectives. Ethics activities are part of organizational governance, as they reflect the organization's values, culture, and ethical standards. Internal audit can assess the ethics activities by evaluating the design and effectiveness of the ethics program, policies, and procedures.