Implications of internal auditors’ professionalism in ensuring the efficiency of public institutions’ activities

Abstract

The main objective of this article is to investigate the extent to which education level, professional training, and continuous professional development of internal auditors influence the efficiency of internal audit activities. The study began with an analysis of the specialized literature and of both national and international regulatory frameworks. The study results were validated using Spearman and Pearson correlation coefficients applied to data collected from the 2024 consolidated annual report on Public Internal Financial Control and from 56 individual activity reports produced by the internal audit subdivisions of national public entities. Consequently, it was demonstrated that there is a direct correlation between the level of training and continuous professional development of internal auditors and the effectiveness of internal auditing. Their professionalism and competence reflect the outcomes of theoretical and practical training, as well as training and continuous development programs. However, the efficiency of audit activities also depends on the attitude of public authorities and institutions, the level of resource allocation, the strengthening and improvement of audit methodologies, and adaptation to international standards.