To bring a high level of expertise on-board IAFs increasingly include persons that are not trained as auditor and/or have no experience in performing internal audits. These non-traditional auditors, often named rotational auditors, guest auditors or ‘subject matter experts’, function as part of the IAF for a specific period of time and come from within the organization or are hired from the outside. The use of non-traditional auditors has several advantages for the non-traditional auditors themselves, the IAF and the organization.
The purpose of this document is to share better practices regarding the use of non-traditional auditors in the IAF. These real-life examples are recommended protocols put in place to profit from the advantages of using non-traditional auditors, to ensure their valuable inputs contribute to the objectives of the audit function without compromising the quality of the audit process and its outputs.
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