The Internal Auditor
- Topics:
- Policy and Auditing
- Source:
- Core Business Solutions
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Overview: The internal auditor role is normally staffed by a number of experienced employees from throughout the organization. The purpose of the internal audit is to confirm that the company’s documentation meets requirements (e.g. ISO9001, OSHA, etc.) and that day-to-day operations follow the documentation. This article explains various factors taken in consideration while selection of an auditor and the roles he/she plays. It also explains auditor selection process. The selection of appropriate individuals to invest the training and time commitment should consider matching personal qualifications with an understanding of the role and responsibilities of the auditor. Another important factor to consider is that the audit team must consist of individuals from a variety of functions. This supports the requirement that auditors must not audit their own function or department in order to maintain objectivity.
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Format: PDF | Size: 86KB | Date: Jan 2002 | Pages: 3
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