Knowledge and skills
There are two types of intellectual skills that help auditors:
- Generic capability and sector-specific skills
- Competence in conducting audits
Let us see each in detail.
Generic knowledge and skills
The generic knowledge and skills of management system auditors are constituted by the following:
- Knowledge of audit principles, processes, and methods: This helps auditors in the effective conduct of an audit. With such competency, the auditor can plan the audit effectively as well as stick to the plan. They will also be able to implement a risk-based approach to auditing, as the auditor is aware of such approaches. The auditor will be able to plan and prioritize tasks efficiently to achieve the objectives. Communication as an important tool would be well understood by the auditor, and this would reflect in the audit interview process, enabling a more successful gathering of information and evidence. They will also verify the relevance...
