Section 4: Auditor responsibilities

Auditor obligations

  • Complying with applicable audit requirements (Lead Auditor or procedure)
  • Communicating and clarifying audit requirements with Auditees
  • Planning effectively and efficiently ‚ÄĘDocumenting the findings and observations
  • Reporting the audit results
  • Retaining and safeguarding documents pertaining to the audit
  • Exercise objectivity and impartiality
  • Maintain confidentiality and discretion
  • Act in an ethical manner at all times

Auditor characteristics

Auditors should be open-minded and mature; possess sound judgement, analytical skills and tenacity; have the ability to perceive situations in a realistic way, to understand complex operations from a broad perspective, and to understand the role of individual units within the overall organisation.

Auditor personal attributes

  • Obtain and assess objective evidence fairly
  • Remain true to the purpose of the audit without fear or favour
  • Constantly evaluate the effects of audit observations
  • React with sensitivity to local beliefs, customs and behaviours
  • Avoid deviation from the audit due to distractions
  • React well to stressful situations
  • Continuously communicate to avoid surprises
  • Remain true to a conclusion (based on evidence) despite pressure

Selecting auditors

When selecting an auditor to conduct an audit, consider the following as criteria:

  • Knowledge
  • Experience and/or competence
  • Independence / no conflict of interest
  • Qualifications and/or technical expertise
  • Language skills

Course Content Navigation

Section 1: Understanding Annex SL and Management System Standards
Section 2: Audit requirements
Section 3: Audit objectives
Section 4: Auditor responsibilities
Section 5: Audit programming
Section 6: Pre-audit activities
Section 7: During the audit
Section 8: Audit reporting
Back to main menu