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What are the professional qualities required for an Auditor ?

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Question added by VENKITARAMAN KRISHNA MOORTHY VRINDAVAN , Project Execution Manager & Accounts Manager , ALI INTERNATIONAL TRADING EST.
Date Posted: 2015/01/08
Amrut Desai
by Amrut Desai , former Managing Director & Country Manager India & SriLanka , Hohenstein India Pvt Ltd-fully owned by Hohenstein Institute GmbH Germany

What are the professional qualities required for an Auditor ?

An Auditor must have :

·         due education and qualification

·         minimum experience and expertise needed for the job

·         unquestionable integrity

·         unshakeable honesty

·         courage to report truth and even when his superiors are involved

·         will to work hard and in a time bound manner

·         excellent communication and reporting skills

·         ability to report on dynamic basis meaning he must report important issues as and when they occur and not report in a routine manner so as to prevent further value loss

more information can be seen below

1. Education  All auditors performing audits  must have minimum  prescribed relevant  education 2. Work experience  The auditor shall have a minimum of five years knowledge and working experience of the  work being audited . Auditors must have knowledge of relevant legislative requirements and thorough understanding of quality assurance, quality management  principles. 3. Auditor Qualifications  : if the stream requires due qualifications from certification bodies or the relevant  trade or regulatory body, then the auditor must be duly qualified./ certified for example : Chartered accountant, Food safety auditor etc

4. Auditor Training & Continued Training Auditors shall remain updated on category best practice, they  must remain abreast with the latest developments and have access to and be able to apply relevant laws and regulations and shall maintain written records of all relevant training undertaken. 5. Auditor communication skills  The Certification Body shall have a system in place to ensure that auditors conduct themselves in a professional manner at all times.

  • Auditors should preferably be native speaking in the countries where sites are to be audited.
  • Exceptions to this rule must be consulted beforehand with the scheme owner.
  • Auditors must conduct themselves in a professional manner and observe professional code of conduct.
  • Based on their experience auditors must be able to act independently. Conclusions must be based on common sense in combination with a logical and technical/professional approach.

 

6. Independence and Confidentiality Auditors are not permitted to carry out any activities which may affect their independence or impartiality, and specifically shall not carry out consultancy or training customised activities for companies on whom they perform  audit or inspections.  Auditors must strictly observe the auditee’s and the CB’s procedures to maintain the confidentiality of information and records. 7. Responsibility of the Certification Body  wherever applicable ,It is the responsibility of the Certification Body to ensure processes are in place to monitor and maintain the competence of the auditor to the level required

mohamed Hakim CMA CPA Candidate
by mohamed Hakim CMA CPA Candidate , Accounting Manager , Andersen saudi arabia

 

  • Communication Skills

 

 

  • Tactfulness

 

 

  • Flexibility

 

 

  • Persistence

 

 

  • Objectivity

 

 

  • Integrity

Mir Mujtaba Ali
by Mir Mujtaba Ali , Internal Audit Manager , Confidential

  • Integrity: While important in any business setting, it’s especially vital in internal audit, the report says. Internal auditors need to be trustworthy but also have confidence and resilience when faced with complex problems.
  • Relationship building: Credibility must be built over time, so don’t start getting to know someone right before the audit engagement. Trust and collaboration are more likely when people know each other well.
  • Partnering: The ability to partner enables internal auditors to execute effectively, balancing a customer service orientation with the ability to meet regulatory requirements.
  • Communication: Concise, compelling reports are part of this skill, as well as the ability to listen and to know the best format in which to present information.
  • Teamwork: Working well with others is required in a collaborative environment. “I don’t want someone here if they cannot function on a team,” Karl Erhardt, senior vice president and general auditor at MetLife, said in the report.
  • Diversity: Internal auditors must take on a global mind-set and be cognisant of cultural norms.
  • Continuous learning: Nonstop curiosity helps even the most experienced auditors gain new insight. As business needs shift, professionals should be proactive about developing new areas of expertise. “If you want to be successful, you have to be willing to invest in yourself

Mohamed Ezat Mahmoud  Mady
by Mohamed Ezat Mahmoud Mady , Accounting and Financial Manager , Trustmed

Audit ? It's not my special but i will see the answer to take benefit  

Mohammed Salim Allana
by Mohammed Salim Allana , Compliance and Assurance Manager , United Arab Bank

Agreed with Mr. Desai. The highest level of integrity, courageous, honesty and trustworthy required to be a successful professional auditor.

Jijumon James
by Jijumon James , SENIOR ACCOUNTANT , BADR AL SAMAA HOSPITAL

Following qualities are maintained by an auditor in his professional work:-

a) Independence

b) Integrity

c) confidentiality

d)Professional competence

e) work performed by others

f) audit Reporting and Disclosures abilities

g) Audit Planning abilities

h) audit Documentation abilities

i) Professional skepticism  etc...

 

 

 

georgei assi
by georgei assi , مدير حسابات , المجموعة السورية

Stuck to the honorable members of the profession competition among them do not have the right to resort to advertising or publicity or to engage in bidding on wages or pay a commission meeting to get a job.

That remuneration commensurate with the effort may not be accepting low wages are not commensurate with the effort in order to compete another colleague to accept wage least whether Mann earned.

When multiple auditors per project has to be cooperation and division of labor among themselves so as to ensure the public interest.

Not to accept the correlation function of any project weaken objective in providing professional services Oodorh as one of those responsible for strengthening and improving the profession.

JESUDHAS VISHWANATHAN
by JESUDHAS VISHWANATHAN , Finance Manager , Luceco Middle East FZCO (LED & Electrical Fittings MFG)

1.Qualification 

2.Ethics

3.Honesty 

4.Team work

5.Communication

Muhammad Osama ijaz
by Muhammad Osama ijaz , Accountant , Abdullah Ali bin Haider Gen. Trading (Group)

Objective

Professional Competence

Confidentiality

Integrity

Professional Behavior

 

 

Salah Othman Yousef Alshambaati
by Salah Othman Yousef Alshambaati , مدير ادارة الحسابات , شركة انفال الجديدة للتجارة والمقاولات

I agree with everyone

Asim Azaldeen Abdalrahman Mhammed
by Asim Azaldeen Abdalrahman Mhammed , Property Manager , TAAM PROPERTY

Agree with desat answer

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