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 •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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