A Second Auditor

• Impartial

• Watcher

• Listener

• Timekeeper

• Note Taker

• Corroborator

• Special Expertise

• Training

The problem, if there is one, with a second auditor is that now there is another person in the ‘gang’. You want to keep the ‘gang’ as small as possible. The bigger the ‘gang’, the more discontinuity will interfere with the audit.

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Most internal audits do not require a second (or third or more) auditor. These are more common in larger audits with a wide scope. Company size also plays an important part. In this Guide package, you will find a document named Audit_Man-days.doc which gives guidelines for Man-Days.

Recently a client was told by a registrar that the requirement for a company their size (registration audit) was 6 man-days. He said they may send 1 auditor for 6 days, 3 for 2 days or 2 for 3 days. This assumed 1 ‘man’ per ‘team’.

Sometimes it is nice to have a second auditor, but typically it’s a luxury unless it’s a training audit.

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