What is the requirement regarding internal auditors?
A Competent on the basis of appropriate education, training, skills and experience. Familiar with the requirements of the appropriate management system standard. Objective, impartial and not permitted to audit their own work. ISO 19011 defines the following personal attributes: Ethical, open-minded, diplomatic, observant, perceptive, versatile, tenacious, decisive and self-reliant. Some form of training (including an introduction to the requirements of the appropriate management system standard) is essential.
Related Questions
- Is FSCU available to answer questions relative to CALSTARS reports when auditors have sensitive questions they do not want to discuss with internal accounting staff?
- What training do internal auditors have to have completed and what does ‘independent from audited department’ mean in clause 3.5.2?
- Aren’t the internal auditors responsible for internal controls?
