A senior internal auditor is hired within the internal audit activity for a period of two years before advancing to an operations manager role within the business operations team. When staffing arrangement is being used in this scenario?
The rotational model refers to a staffing arrangement where employees, such as internal auditors, are rotated into different roles within the organization, often for a fixed period. In this scenario, a senior internal auditor is hired within the internal audit activity for two years before transitioning to an operations manager role. This model helps in developing a deeper understanding of the organization, broadening skill sets, and fostering cross-functional expertise. It benefits both the internal audit activity and the broader organization by facilitating knowledge transfer and career development.
The Institute of Internal Auditors (IIA) Practice Guide on " Implementing a Rotational Internal Audit Program "
IIA Standard 1210 – Proficiency: " Internal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities. "
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