I'm going to be very simplistic about your question: "Must I document qualification(s) or qualification process for Internal Auditors?"
How will you assess competency (qualifications) if you have no set of competency requirements (qualification process)? I've never understood why this is so difficult. You make a list of all the things you feel are important (knowledge, abilities, education requirements) in order for a person to do that job/task. Then you put a name with it and check off each as it is achieved through training or experience. We make this so hard, but come on, isn't this what we do anyway as we are performing employee reviews? So, let's just put those requirements in writing somewhere instead of every supervisor or manager relying on memory, right? Try not to make it harder than it is. Also remember that qualification does not equal competence. I am qualified to operate a fork truck, but it doesn't mean that I am very competent at it.
How will you assess competency (qualifications) if you have no set of competency requirements (qualification process)? I've never understood why this is so difficult. You make a list of all the things you feel are important (knowledge, abilities, education requirements) in order for a person to do that job/task. Then you put a name with it and check off each as it is achieved through training or experience. We make this so hard, but come on, isn't this what we do anyway as we are performing employee reviews? So, let's just put those requirements in writing somewhere instead of every supervisor or manager relying on memory, right? Try not to make it harder than it is. Also remember that qualification does not equal competence. I am qualified to operate a fork truck, but it doesn't mean that I am very competent at it.