Auditor obligations
- Complying with applicable audit requirements (Lead Auditor or procedure)
- Communicating and clarifying audit requirements with Auditees
- Planning effectively and efficiently •Documenting 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
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