Abstract:

The role of internal audit (IA) has evolved considerably over recent decades. Once centered primarily on compliance and financial oversight, IA now increasingly encompasses operational and strategic consulting tasks. This shift, together with growing organizational complexity and heightened expectations for robust internal control systems, has created significant pressure on IA professionals to develop broader and more sophisticated competencies. Consequently, education and training in IA must adapt to these changing demands.

The Netherlands offers a noteworthy example of how higher education can respond effectively to these professional developments. Dutch universities have established comprehensive master’s and post-master’s programs in internal auditing, reflecting the strategic importance of the field. In contrast, Swiss offerings remain limited to shorter Certificates of Advanced Studies (CAS) programs. This discrepancy reveals an educational gap in IA in Switzerland and motivates the design of a modular Master of Advanced Studies (MAS) program tailored to the Swiss context.

This research followed the Design Science Research (DSR) framework to systematically develop and evaluate an educational artifact addressing this gap. Guided by iterative design and validation loops, the study combined multiple knowledge sources—academic literature, program analyses, and stakeholder insights—to ensure the curriculum’s conceptual soundness and professional relevance. An initial analysis of existing IA programs, including alignment with the Certified Internal Auditor (CIA) syllabus, informed the problem definition and core design principles. Subsequent semi-structured interviews with IA experts and practitioners contributed to refining the proposed structure and validating its practical utility.

The resulting curriculum design consists of three CAS, each containing five modules, forming an integrated MAS program structure. Interview partners agreed that the modular approach, clear distinction between audit planning and execution, and dedicated communication module align well with current professional requirements. A detailed module example, Audit Execution, was developed to demonstrate constructive alignment. This module defines specific intended learning outcomes (ILOs) and integrates active learning through a case study on detecting fraudulent transactions in a retail environment, linking theoretical foundations to real-world challenges.

While the study’s sample size was limited and the artifact remains primarily conceptual, its findings highlight the strategic relevance of a dedicated IA postgraduate program in Switzerland. The proposed MAS structure not only promotes technical proficiency but also fosters essential soft skills that prepare practitioners for the evolving expectations of modern internal audit practice. This research contributes both a concrete educational design and an example of evidence-based curriculum development using the DSR methodology—offering a replicable model for advancing professional education in other specialized domains.

Keywords:

Internal audit education, Curriculum design and innovation, Higher education, Professional competence development, Continuing professional education, Practice-oriented learning.