Organization shall identify and select suitable employees who have the relevant knowledge , skills and technical know-how to be part of their internal audit team in order to ensure the competency of the audit team.
Internal audit team usually comprise of:
- Lead auditor
- Team auditor
Roles and responsibilities of internal audit team
The roles and responsibilities of the internal audit members may include:
i)Lead auditor
- Lead audit team
- Assign auditor scope of work
- Compile audit reports
- Make audit opening meeting presentation
- Make audit closing meeting presentation
ii) Team auditor
- Conduct audit
- Report audit findings
- Make recommendations
- Write audit report
Selection of Auditor based on the the auditor technical knowledge in the subject to be audited and using the following evaluation criteria which include:
- Evaluation of individual persons as an auditor, such as:
- Personal attributes
- Knowledge and skills
- Education and qualification
- Work experience
- Audit experience
Business understanding relevant to the activities to be audited
Auditor shall establish the audit plan taking into consideration:-
- the audit activities to be able to meet the organization audit objectives and scope
- audit schedule
- date, time and place of audit
- expected time duration for audit
- expected time for meetings.
Audit scope and criteria:
- Logistic arrangement
- Travel
- Accommodation
- On-site facilities
- Area to be covered
- Document to be reviewed
- Persons to be interviewed
- Audit personnel and their responsibilities
- Audit reporting
- Format
- Topics
- Language
- Submission schedule
- Matters relating to confidentiality
- Follow-up requirements
