Professional competences of a future manager based on the example of professional and personality competences of internal auditor.
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In the market economy, realization of business ventures is inherently associated with risk. Especially in times of economic crisis on the world scale, the level of business risk significantly increases. Due to the need to properly assess the risk level and implement appropriate control mechanisms, internal audit units are being established in well-managed companies. Internal audit helps an organization accomplish its objectives by giving the assurance of the effectiveness of processes. The article presents the location of the internal auditor in the organizational structure of a company and decribes in detail required qualifications of the internal auditor prescribed in the International Standards for the Professional Practice of Internal Auditing with the most professional like: CIA, CISA and ACCA. The key issue for the successful performance of the internal audit within a company are personal qualities and necessary attributes possessed. Because of large responsibility and also day-today work requiring often to cope with difficult situations resulting from the specifics of that work, internal auditors must have specific personality traits and possess necessary attributes. Internal auditor is a relatively young profession in Poland. At the same time, due to increasing complexity of processes, organisation and current issue of risk in business activity, it is a profession that steadily gains in importance and no doubtly International Professional Standards enforce the auditors to be people with professional qualifications and personal traits of an effective future Manager.