4. What skills should auditors have?

Confidence in audits and their results depends to a large extent on the competence of the people involved in carrying them out, particularly auditors and audit managers.

It is accepted that the skills required of auditors can be divided into three areas:

• personal behaviour and interpersonal communication skills ;

• knowledge and skills in management systems and auditing methods;

• technical knowledge and skills relating to the sectors and fields audited.

The auditor's skills can be acquired through specific training, professional experience acquired in a technical or management position, or initial or continuing specialized training in a discipline concerned by the management system.

The assessment...