Auditor qualifications may vary according to the audit circumsyances; the audit program; and the organisation's size, nature, complexity and culture.
Auditor Competencies
Competence is achieved through a combination of education, training and / or work and audit experience. The following extract from ISO 19011 illustrates some of the competencies for auditors.
Audit principles, procedures and techniques - to enable the auditor to select and apply those appropriate to different audits and ensure that audits are conducted in a consistent and systematic manner. An auditor should be able to :
- apply audit principles, procedures and techniques;
- plan and organise the work effectively;
- conduct the audit in a timely manner;
- prioritise and focus on matters of significance;
- collect information through effective interviewing, listening, observing and reviewing documents, including records.
- verify the accuracy of collected information;
- confirm the sufficiency and appropriateness of audit evidence to support audit finding and conclusions;
- assess those factors that can affect the reability of the audit findings and conclusions;
- understand the appropriateness and consequences of using sampling techniques;
- record audit activities through work documents;
- prepare audit reports that are clear and concise;
- hold information confidential;
- communicate effectively, either through personal linguistic skills or through the support of a competent interpreter.
Management system and reference documents - to enable the auditor to comprehend the scopeof the audit and apply audit criteria. Knowledge and skills in this area should cover;
- application of management systems to different organisations (where applicable);
- interact between the components of the management system;
- quality or environmental management system standars, applicable procedures or other management system documents used as audit criteria;
- differences between and priority among the reference documents;
- application of the reference documents to different audits;
- information systems and technology for the management, authorisation, distribution and control of documents, data and records.
Organisation situations - to enable the auditor to comprehend the organisation's operational context. Knowledge and skill in this area should cover :
- organizational size, structure, functions and relationships;
- general business processess and related terminology
- cultural and social customs of the auditee;
Applicable laws, regulations and other requirements relevant to the discipline - to enable the auditor to work within, and be aware of the requirements that apply to the organisation being audited. Knowledge and skills in this area should cover as applicable :
- contarct and agreements;
- labour, workplace safety, and working conditions;
- international treaties and services;
- environment;
Auditor Certification
Auditors wishing to become certified with RABSQA International must meet the auditor certification criteria and also maintain RABSQA International's Code of conduct as detailed below :
RABSQA Code of Conduct
All auditors have an obligation to improve the standing of the auditing profession by observing the following RABSQA International Auditors' Code of Conduct. Compliance with Code of Conduct is a condition of continuing registration.
- To act professionally, accurately and in unbiased manner
- To stive to increase the competence and prestige of the auditing profession.
- To assist those in my employ or under my supervision in developing their management, professional and auditing skills.
- No to undertake audits that I am not competent to perform
- No to represent conflicting or competing interest and to disclose to any client or employer any relationships that may influence my judgement.
- Not to discuss or disclose any information relating to an audit unless required by law or authorised in writing by auditee and the auditing organisation.
- Not to accept any inducement, comission, gift or any other benefit from auditee organisations, their employees ar any interested party or knowingly allow colleagues to do so.
- Not intentionally communicate false or misleading information that may compromise the integrity of any audit or the auditor certification process.
- Not to act in any way that would prejudice the reputation of RABSQA International or the auditor certification process and to co-operate fully with an enquiry in the event of any alleged breach of this code.
Personal Attributes
The personal attributes which a person should possess in order to become a competent auditor include, but are not limited to, the following :
- ethical - fair, truthful, sincere, honest and discreet;
- open minded - willing to consider alternative ideas or points of view;
- diplomatic - tactful in dealing with people;
- observant - constantly and active aware of physical surroundings and activities;
- perceptive - instinctively aware of and able to understand and adapt to situations;
- versalite - able to adapt to different situations;
- tenacious - persistent, focused on achieving objectives;
- decisive - reaching timely conclusions based on logical reasoning and analysis;
- self-reliant - acts and functions independently while interacting effectively with others.
