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The difference between internal auditors and external auditors
The difference between internal auditors and external auditors

Internal auditors are also called internal auditors; External auditors should be accurately called national registered auditors. Difference: internal auditors are only applicable to the internal audit of enterprises (units), while external auditors are engaged in third-party certification.

(1) Introduction of internal auditors

ISO internal auditor refers to a qualification that is trained according to ISO standards and passed the examination to obtain the internal quality management system audit. Generally, training and assessment are conducted by institutions with ISO-related system consulting qualifications recognized by CNCA, and only those who pass the assessment can take up their posts. It is only applicable to the internal audit of enterprises (units), familiar with the operation process and management responsibilities and authority of enterprises, competent as the basic means and requirements of quality management system for self-improvement and self-management of enterprises, responsible for internal management review, leak detection, supervision and proposing rectification plans.

Relative to the internal auditor, it is a national registered auditor. Generally, this qualification has to go through a more rigorous training examination and internship period, that is, the cumulative audit time reaches a certain amount. Moreover, it needs to be hung in a certification institution with certification qualifications recognized by the state and the CSRC, which is divided into part-time and full-time jobs.

General enterprises carry out system certification, first organize internal auditors to audit the enterprise to determine whether the system is effective, rectify the unqualified and weak links found in the audit, and then the certification body sends an audit team to audit the enterprise, thus obtaining the certification qualification.

(ii) Introduction of external auditors

The external auditor is accurately called the national registered auditor, which is the common name of the personnel engaged in third-party certification, that is, certification audit of certification companies.

External auditors must pass the training, be approved by CNAT for filing, be attached to the 20-day audit of certification bodies, and pass CNAT interviews to maintain their qualifications, and strive to maintain their qualifications every year. The external auditor is the person who audits the prepared or certified enterprise, and is responsible for auditing whether the enterprise is implemented according to the requirements of the corresponding management system. If there is any discrepancy, he has the right to report to the certification company and decide whether the enterprise can pass the certification and obtain the certificate. In short, external auditors are respected by enterprises, and their salaries are calculated by the day, which can be classified as high-paying industries.

What role does the internal auditor play in the enterprise?

The role of internal auditors is very important, mainly in:

1, supervise and organize the operation of environmental management system, find problems and solve them in time;

2. It plays the role of employees in maintaining and improving the environmental management system. Can help the audited department to analyze the causes of nonconformities found in the audit and put forward improvement measures and suggestions;

It can be a link between leaders and the masses. Internal auditors can generally communicate and contact with employees of various departments in the audit, which plays the role of publicity, explanation, contact and communication;

4. Play the role of internal and external interface in third-party audit. Internal auditors often serve as liaison officers and accompanying personnel in third-party audits, which can not only provide information, but also convey the opinions of external auditors to organizational leaders and make rapid improvements.

After internal auditor training, can I conduct internal audit?

Accreditation standards require that internal auditors must receive training, and the training should be effective. The laboratory should have training plans and procedures for internal auditors, and have relevant training and assessment records. However, it is not taken for granted that people who have received internal audit training can engage in internal audit work.

As a person who undertakes the internal audit of the system, at least two conditions need to be met.

Answer? Auditors should be specially trained and pass the examination/assessment;

b? Auditors should be authorized/appointed.

Having received special training and passed the examination/evaluation is one of the conditions for engaging in internal audit. The training content should include system standards and quality management system in addition to auditing basic knowledge. For accredited laboratories, internal auditors must master the accreditation criteria and system documents. Those who have received the qualification training of ISO 9000 system auditors need to learn the accreditation criteria and system documents, on this basis, it is possible to obtain the qualification of internal auditors through the authorization of the top management.

Internal audit is a key link to maintain the self-improvement mechanism of quality management system, and it is a highly professional activity, which plays an important role in the continuous and normal operation of laboratory system. Internal auditors are the specific undertakers of internal audit work, and the requirements for internal auditors' working ability and professional knowledge are the basis to ensure the quality of internal audit work. Therefore, in addition to training and authorization, the laboratory should also make corresponding regulations on the work experience and professional quality of internal auditors.

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