The primary benefit of an effective professional development program for internal auditors is that it enhances their business acumen. By continuously improving their knowledge and skills, internal auditors become better equipped to understand and evaluate the complex business processes they audit. This enhancement allows them to provide more valuable insights and recommendations to the organization. Professional development programs cover a wide range of topics, including industry trends, emerging risks, and new auditing techniques, all of which contribute to the auditors' ability to perform their duties effectively.

The IIA Standards: Standard 1230 – Continuing Professional Development: "Internal auditors must enhance their knowledge, skills, and other competencies through continuing professional development."

COSO Framework: Emphasizes the importance of ongoing professional development to ensure effective internal control and risk management.