What training do internal auditors have to have completed and what does ‘independent from audited department’ mean in clause 3.5.2?
Internal auditors should be able to show via training records that they have received formal training either via attendance of an external course or via training within the company. Training should cover the planning and scheduling of internal audits, preparing reports and follow up of audit findings. The objective behind the requirement for auditors to be independent of the area being audited is to ensure that the audit is rigorous and thorough and is not influenced by the work which may need to be carried out to effect corrections and improvements. Auditors should not be biased or influenced. External auditors may need to be used where there are insufficient internal resources.
