Auditors are individuals who have received systematic training, passed the examination, been examined by authoritative certification bodies, and have the quality and ability to engage in audit work.
Most applicants start from the intern auditor level and gradually rise to the auditor level until they get the director or chief auditor level (the last two levels are the highest level of auditor registration). Although the internal auditor level is only applicable to the professional activities of enterprise internal audit, many auditors regard it as the first step to obtain the registration of other auditor levels.
Chief Auditor An experienced auditor who can independently carry out audit activities has the experience and ability requirements of any auditor, the ability to implement the management system and engage in system audit activities, the background of the chief auditor and the ability to manage and lead the audit team.
Quality and skills of auditors
Auditors should have morality, that is, fairness, reliability, loyalty, honesty and prudence; Open-minded, that is, willing to consider different opinions or viewpoints; Good at communication, that is, flexible communication with people; Good at observation, that is, take the initiative to understand the surrounding environment and activities; Perception, that is, being able to instinctively understand and know the environment; Strong adaptability, that is, easy to adapt to different situations.
These skills are auditing principles, procedures and techniques: to enable auditors to apply them appropriately to different audits, and to ensure the consistency and systematicness of auditing and auditing implementation. Management system and reference documents: make auditors understand the scope of audit and apply audit criteria. Organizational status: make auditors understand the operation of the organization.