Internal auditor
An internal auditor is a qualified person who carries out internal audits ( 1st party audits ) on internal company processes, projects and, for some years now, on management systems according to ISO standards. He checks whether the applicable standard requirements and the requirements specified by the company itself are fulfilled and effective.
tasks
The internal auditor is responsible for the planning, implementation and follow-up of the internal audit. The internal auditor takes on the following tasks within this audit process:
- Creation of an audit plan
The internal auditor sets an agenda with the audit plan. He notes which aspects of the management system are audited and at what time.
- Document review
Once the audit plan has been drawn up, the documents are checked. The auditor checks which documents are relevant for the audited process or the audited department.
- Creation of an audit checklist
At this point the auditor creates a questionnaire with predefined audit questions. This serves as a framework for carrying out the audit. The results of previous audits are included in the creation of the audit checklist.
- Contacting the audited area
With the establishment of contact, the auditor checks whether the internal audit can be carried out as planned. It is agreed whether the necessary staff is on site on the day of the audit or whether special protective clothing is necessary.
- Opening talk
This is where the actual audit begins. The audit plan and the focus of the audit are presented.
- Implementation of the audit activities
During the audit, the internal auditor collects conformities and non-conformities based on audit evidence. The relevant standard, the last audit report or management review and the documentation relevant to the department can be used as a reference.
- Closing meeting
At the end of the audit, the internal auditor holds a final discussion. He draws a conclusion and presents the collected conformities and non-conformities.
- Action tracking
After the audit process, the audited area derives corrective measures from the nonconformities and implements them. Depending on the severity of the deviation, either the audited area or the internal auditor checks the implementation of the measures for effectiveness.
- Create an audit report
After completion of the audit, the internal auditor documents the results found in the audit report. The report can be used as a basis for subsequent audits.
Competencies
The competencies that an internal auditor should have can be found in ISO 19011 . Internal auditors must have knowledge of audit principles, procedures and methods. Industry-specific knowledge and knowledge of the audited management system are also required. Internal auditors must also have social skills. You must be able to communicate and work in a team, be able to deal with conflicts, and be able to argue convincingly.
education
ISO 19011 defines requirements for the training of internal auditors. The training to become an internal auditor is offered by various training providers and ends with an examination.
designation
The internal auditor is appointed by the management of a company. The position is usually taken over by a suitably qualified employee of the organization. When appointing the internal auditor, it must be ensured that he is independent of the area or process being audited.
Individual evidence
- ↑ ISO 9001 Auditing Practices Group. Retrieved January 15, 2020 .
- ↑ DIN EN ISO 19011 guidelines for auditing management systems (ISO 19011: 2018). DIN German Institute for Standardization, accessed on January 16, 2020 .
- ↑ What are the duties of an internal auditor? VOREST AG, accessed on January 13, 2020 (German).