5300-Education Records

 

Continuing Professional Education

 

·        Internal auditors should maintain their technical competence through continuing education. Internal auditors are responsible for continuing their education in order to maintain their proficiency. They should keep informed about improvements and current developments in internal auditing standards, procedures and techniques. Continuing education may be obtained through membership and participation in professional societies; attendance at conferences, seminars, college courses and participation in research projects.

·        The internal auditor will complete every three years 150 hours of continuing professional education.  Every two years, at least 80 of the 150 hours of continuing education subjects have to be directly related to the government environment and to government auditing.  The internal auditor will attend seminars and training as deemed appropriate.

 

Recording CPE Activities

 

1.      The records maintained by the Office of Internal Audit shall include, as appropriate, the following information:

2.      Sponsoring organization.

3.      Location of course or program.

4.      Title of program and/or description of content.

5.      Dates attended.

6.      Contact hours of credit as recommended by the course sponsor.

7.      A letter, certificate or other written independent attestation of course completion.

8.      Documentation supporting publications, oral presentations and committee or other participation.

9.      Classification (e.g., S = speeches/instructor; W = wrote a publication; P = professional participation; E = education).

 

Records Retention

 

·        Each auditor should retain a letter, certificate or other written independent attestation of completion of all coursework

·        Required records for CPE participation shall be maintained for at least four years.

 

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