Who can be internal auditors?
Internal auditors are people internal to your business – your employees or a sub-contractor – who are trained to audit your company’s quality management system. In many organizations, auditors are drawn from their full time jobs periodically (usually annually) to perform “audit duties” on a part-time basis. One stipulation is that auditors are not allowed to audit the areas where they work in their full-time capacity. Even in small companies, this can be accomplished by having at least two auditors assigned. The smallest of companies might consider sharing resources within another local ISO certified company or hiring outside help. Related information: 8.2.
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?
