Modernizing Internal Auditing Education: Bridging Traditional Competencies and Interdisciplinary Challenges

Internal auditing has transitioned from a traditional financial oversight function to a multidisciplinary profession critical to governance, risk management, and organizational strategy. This transformation, driven by globalization, digital advancements, and heightened accountability demands, underscores the need for modernized internal auditing education. Current educational frameworks often fail to fully address emerging competencies such as data analytics, sustainability, and IT auditing, leaving future auditors underprepared for the challenges of contemporary organizations. This study explores how internal auditing education can be enhanced to align with industry demands and equip students with the skills needed to succeed in a complex professional environment. Using a three-phase research design, this study employed Delphi methodology, a psychological educational game, and thematic analysis of student projects. The Delphi methodology, conducted through two rounds of questionnaires, achieved consensus on key themes, identifying critical skills such as analytical thinking, risk management, and IT proficiency. The psychological educational game engaged participants in problem-solving, addressing challenges like talent shortages, technological readiness, and sustainability. The thematic analysis of student projects highlighted diverse skill requirements across academic disciplines and revealed gaps in current syllabuses, particularly in integrating interdisciplinary topics like cybersecurity and sustainability reporting. The results emphasize the need for internal auditing curricula to balance traditional auditing competencies with modern, interdisciplinary approaches. The students advocated for integrating case studies, simulation exercises, and technology-driven tools into educational programs to foster practical learning.