2. What skills do internal auditors need, and how do you select them?

You must ensure the "competence" of your internal auditors in order to :

• guarantee objective, consistent, fair and reliable audit results;

• meet the objectives of the audit program.

Competence" has three dimensions:

• knowledge", which corresponds to initial and professional training;

• know-how", corresponding to auditing practice and techniques;

• Know-how", which corresponds to personal qualities, attitudes and behaviors.