Internal Auditor
What is Internal Auditor?
A professional employed by or contracted to an organisation to conduct independent assessments of risk management, control, and governance processes. Internal auditors follow standards set by the Institute of Internal Auditors (IIA).
Frameworks that govern internal auditor
What the standards actually require on internal auditor
Requirements naming internal auditor across 6 standards, quoted from the control text.
Internal auditors giving direct assistance are directed, supervised and reviewed by the practitioner.
ssae-18-attestation-standards-soc-reporting::205.43 · AT-C 205.43 Using the Work of Internal Auditors →The service auditor decides whether internal audit work will probably serve the engagement's purposes and, if so, how it alters what the service auditor's own procedures involve, when they are done and how far they go.
isae-3402-assurance-reports-on-controls-at-a-service-organisation::3402.31 · ISAE 3402 paragraph 31: Determining Whether and to What Extent to Use the Work of the Internal Auditors →A documented process confirms that internal auditors are competent, with customer-specific requirements taken into account, and a list of qualified internal auditors is kept.
iatf-16949-2016-quality-management-system-for-automotive-production::7.2.3 · 7.2.3 Internal auditor competency →Internal auditors conduct periodic independent reviews of the funds transfer operation and its policies and procedures, supplemented or replaced by external audit, verifying the effectiveness of the control environment and identifying deficiencies for correcti...
ffiec-it-examination-handbook::WPS-12 · Audit (Wholesale Payment Systems) →The management of the central function makes sure there are enough resources, and that clear definitions exist of the roles, responsibilities and requirements of management, of internal auditors, of the technical staff who review internal audits, and of other...
fssc-22000::2.5.18.1 · Central function →When assessing risks the practitioner must gather enough information to spot where fraud could stop the compliance requirements being satisfied.
asae-3100-compliance-engagements-auasb-december-2022::p33-38 · Paragraphs 33 to 38 Fraud risk information and the internal audit function →Questions people ask about internal auditor
What is Internal Auditor?
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