MAB: Non-auditors in the internal audit function
Better practices for successful implementation
By Gijs Hendrix, Jack Wai, Judith Tjin A Sioe, Martina Hener-Schaminée , Wim Ottema
Video: Wim Ottema and Judith Tjin A Sioe about non-auditors in the IAF
To bring a high level of expertise on-board Internal Audit Functions (IAFs) increasingly include persons that are not trained as auditor in internal audits. These non-auditors (rotational auditors, guest auditors or subject matter experts) function as part of the IAF for a specific period. This practice ensures the IAF has the expertise and skills required to meet today’s challenges of organizations and their IAFs. However, it provides (professional practice) challenges as these auditors usually have limited experience and knowledge around internal audits and might be conflicted in their objectivity and independence. This article provides better practices to optimize the use of non-auditors and mitigate its risks.
Read the full article at MAB-online
Relevance to practice
This article shares better practices regarding the use of non-auditors in the IAF, proven methods that can be used to optimize the use of non-auditors.
