Seeking Training Document - Good Characteristics of an Internal Auditor

[Pudge]

Hello guys,

I am looking for a document resource that will help me train internal auditors on good characteristics of an internal auditor. Any suggestions would be greatly appreciated.

Thanks,
Jeremy

 

[Randy]

ISO 19011:2002

7.2 Personal attributes

Auditors should possess personal attributes to enable them to act in accordance with the principles of auditing described in clause 4.

An auditor should be:
a) ethical, i.e. fair, truthful, sincere, honest and discreet;
b) open-minded, i.e. willing to consider alternative ideas or points of view;
c) diplomatic, i.e. tactful in dealing with people;
d) observant, i.e. actively aware of physical surroundings and activities;
e) perceptive, i.e. instinctively aware of and able to understand situations;
f) versatile, i.e. adjusts readily to different situations;
g) tenacious, i.e. persistent, focused on achieving objectives;
h) decisive, i.e. reaches timely conclusions based on logical reasoning and analysis; and
i) self-reliant, i.e. acts and functions independently while interacting effectively with others.


BTW, if you're setting up a training course it would be nice if you could provide evidence of the instructor knowing basic audit stuff like you asked about.

 

[Claes Gefvenberg]

Any suggestions would be greatly appreciated.

Ok, I would suggest a look in this old thread: Your description of a natural born auditor?

/Claes

 

[Cari Spears]

ISO 19011:2002

I agree, Pudge, buy this document.

 

[Douglas E. Purdy]

Personality VS. Abilities

Pudge,

I agree with all the lists of personality traits of an auditor and that they should be used in the selection of the auditor, but the original thought was the characteristics of the internal auditor and how to monitor and/or train on these characterisitcs. Unless we are into character development, I would think we would look at abilities. I have a short list of abilities that I have monitored and trained internal auditors. I belive that I have attached it before, but will attach here for your review.

Doug

 

[Jim Wynne]

I've added one that everyone seems to expect

An auditor should be:
a) ethical, i.e. fair, truthful, sincere, honest and discreet;
b) open-minded, i.e. willing to consider alternative ideas or points of view;
c) diplomatic, i.e. tactful in dealing with people;
d) observant, i.e. actively aware of physical surroundings and activities;
e) perceptive, i.e. instinctively aware of and able to understand situations;
f) versatile, i.e. adjusts readily to different situations;
g) tenacious, i.e. persistent, focused on achieving objectives;
h) decisive, i.e. reaches timely conclusions based on logical reasoning and analysis; and
i) self-reliant, i.e. acts and functions independently while interacting effectively with others.
j) able to defecate without creating objectionable olfactory stimuli

 

[Cari Spears]

I've added one that everyone seems to expect

An auditor should be:
...
j) able to defecate without creating objectionable olfactory stimuli

Whew - I'm still qualified.

 

[Randy]

Whew - I'm still qualified.

Not me! I'm a BIG BOY

 

[Claes Gefvenberg]

j) able to defecate without creating objectionable olfactory stimuli

Ah... Yes, that seems like a good addition to the list.


/Claes