The Impact of Internal Auditor Training Effectiveness on Enhancing Anomaly Detection Rates

Abstract

This study investigates the critical role of internal auditor training effectiveness in improving the detection of organizational anomalies. High-quality training is essential for equipping auditors with the necessary skills, knowledge, and professional skepticism to identify irregularities, such as fraud or procedural violations, that can jeopardize organizational integrity. By conducting a qualitative literature review, this research explores how training quality influences auditors’ ability to detect anomalies, emphasizing factors such as curriculum relevance, teaching methodologies, and technological integration. The findings highlight that comprehensive, adaptive, and practical training significantly enhances auditors’ competence in recognizing complex irregularities, thereby strengthening internal control systems. This study addresses a gap in existing research by focusing on training as a primary determinant of audit effectiveness and offers practical insights for organizations to develop targeted training programs that bolster anomaly detection and governance.