Non-traditional auditors: Better Practices

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.

You can read the comprehensive overview here