PB理论视角下内部审计工匠精神与专业胜任能力培养的研究

With the continuous progress of economic level, the survival environment of enterprises has undergone earth shaking changes, as these external factors have increased the various risks that enterprises have to face. Under the new situation, internal auditors need to constantly learn new disciplinary knowledge, audit methods, and techniques, improve their professional level, and continuously improve their skills. In addition, adhering to professional ethics and cultivating the spirit of craftsmanship is also an essential part of honing one\'s own qualities in the development process of internal auditing, and is also the key to promoting high-quality development of the industry. This article proposes a method to enhance the behavioral performance of auditors by cultivating the spirit of craftsmanship and strengthening professional competence, based on the TPB theory.