Addressing the absence of internal audit training of Audit Department in ABC Company

• Main Author: Planas, Jeff Mark R.
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Auditing, Internal; Auditors—Training of; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdm_manorg/156; https://animorepository.dlsu.edu.ph/context/etdm_manorg/article/1181/viewcontent/Addressing_the_absence2_of_internal_audit_training_of_Audit_depart_Redacted.pdf
• Institution: De La Salle University

This Integrative Action Research (IAR) addressed the absence of an internal audit training in the Audit department of ABC Company. Hence, the objective of this action research is to align the Audit department of ABC Company to its role in the company by addressing the lack of knowledge of the Audit team in conducting internal audit activities, i.e., process audits - to prevent or detect fraud in the crucial processes of the company. Guided with the IAR tools, the action researcher and the collaborators of this action research generated data using various first and second-person inquiries. Several frameworks were applied such as Bloom's Taxonomy of Cognitive Levels and Kirkpatrick’s Framework of Learning Evaluation which served as guidance in conducting this action research. The ADKAR Change Management model was also applied in the action research process. The first cycle of this action research focused on creating an internal audit training that will provide the necessary knowledge and skills to the Audit team. The second cycle focused on conducting an internal audit activity where the Audit team had to apply the gained skills and competencies from the internal audit training. At the end of this action research, a framework was developed for establishing learning objectives and evaluating knowledge and skills gained in performing internal audit training in an organization. This action research can be used as a reference by internal auditors and training facilitators who focus on achieving learning objectives for their attendees who are about to be trained in their respective departments or units.