ABSTRACT
The authors of this chapter report from their ongoing study of the nature of professional competence, focusing on the internal audit profession. They deal particularly with the influence of assessment on curriculum content and design.
The chapter reviews the educational process of new members of the internal audit profession both in this country and in the USA, highlighting recent attempts by the American profession to identify essential competencies and to incorporate an assessment of these into the examination process.
The chapter goes on to consider the concept of metacompetence and the use of the two-dimensional approach to assessment developed by Winter (1995). It concludes by recommending greater use of the case-study approach and examines its potential for more effective teaching and assessment.
