This is a difficult question that could literally be debated for many years without resolution. Who makes the best auditors and where are they found? One of the first general standards for all auditors, is they must collectively possess adequate professional ability to complete their required tasks. This does not mean they know all things about all things in the organization. What it does mean is that auditors must have the skills and knowledge about the area they going to audit. They should have a thorough knowledge of the target's business environment relative to the nature of the audit being performed. Auditor qualifications apply to the audit team collectively and not necessarily to each individual auditor. Acceptable skills could include, but not be limited to such areas as, accounting, statistics, law, engineering, computer science, business administration, public administration, economics, social sciences, and mathematics.
Auditing is a field that requires significant ongoing education in professional disciplines. Auditors generally plan to complete at least 40 hours annually of continuing relevant education and training in order to remain current in their discipline. Continuing professional training should include topics such as, audit methodology, assessment of internal controls, principles of management, computer information systems management, statistical sampling methodology, evaluation design, and data analysis.
Auditor Attributes
Following are some important characteristics to consider when selecting candidates as auditors:
Personal
The auditor determines when decisions can be made and exercises authority sparingly. She shares appropriate information with the correct people in a timely fashion. She exercises correct judgment and maintains a professional demeanor at all times. She understands the limits of her knowledge and knows when to call others seeking their expertise. In other words, she does not think she knows all things.
She builds trust by demonstrating honest and direct behavior yet is acutely aware of sensitive issues. Auditors do not compromise their ethics, nor will they tolerate a compromise of ethics by others. This may seem a bit rigid, but considering that auditors must prize their credibility highly, it is not unreasonable. It is important to note that auditors in essence are not ever off-duty. They are aware that their off-duty conduct affects their on-duty credibility. Auditors are professionals that understand that if they engage in activities that call their personal judgment into question, their professional judgment may be called into question on the assessments they make on the job.
They consistently develop comprehensive plans to accomplish their goals and take the initiative to meet or exceed deadlines in anticipation of timelines. They are adept at multitasking and handle multiple tasks simultaneously prioritizing work by focusing on significant problems.
Leadership
Auditors take an active role in preparation of presentations delivering oral and written presentations that are grammatically correct, logical, clear, concise, and relevant. They incorporate business and personal experiences in the communication of ideas to others. An auditor is thoroughly knowledgeable in emerging and current trends applicable to her tasking as well as her profession. She possesses excellent negotiation and persuasion skills and is adept at exercising various types of negotiation styles. She presents her point of view yet is sensitive and adept at leading herself and others to win/win conclusions. She discusses matters in a factual, professional fashion yet delivers her point of view in a passionate and persuasive manner. She effectively and efficiently recognizes and manages potential conflicts.
Functional Abilities
She knows her profession and is experienced and well trained in her craft. Auditors routinely provide advice to senior managers on the assertions that need to be provided regarding systems' confidentiality, availability, and integrity. She leads the audit team in drafting the audit management plan, program, and final report and determines the requirements of any postmortem actions. She effectively and efficiently collects evidence regarding assertions and conformity criteria. When appropriate, she will direct the evidence collection efforts of others.
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