Practical sheet | REF: FIC1261 V1

Defining the profile of internal auditors

Author: Jean-Luc BERSON

Publication date: September 10, 2016, Review date: November 27, 2016 | Lire en français

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4. Our advice

4.1 Develop auditors' skills

The relevance of audit conclusions, and therefore the effectiveness of your audit process, depend on it. Auditors must be familiar with and master the standards or audit criteria according to which audits are carried out.

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4.2 Mix internal audits carried out by employees with those carried out by external auditors.

Depending on the circumstances (size of the organization, existence of multiple sites, etc.), each case has its advantages and disadvantages. That's why...

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