Who Will Audit?

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There are typically four factors used to determine who will audit.

  • Auditor Attributes
  • Auditor Independence
  • Auditor Qualifications
  • Auditor Availability

Auditor Attributes

The first factor in auditor selection is the attributes of the auditor. Believe it or not, but people in your company, or organization have certain thoughts about you. Management, and co-workers have made value judgments concerning your actions and behavior. When selecting auditors, decision makers generally want people whom they can trust. Fairness, having an even head, and concern with your job are positive influences. Decision makers want auditors who can use their heads and do not carry grudges.

…To be Continued