What role do auditors play in an organization?

What role do auditors play in an organization?

In almost all organizations, you find a department known as the internal audit department. What is their role in the organization?

Auditors play a key role in an organization. 

  1. Help organizations comply with the multitude of regulations in their sector
  2. Whistleblowing in cases of fraud
  3. Examine and verify the structures put in place including the policies, processes, procedures, records, and related documents.
  4. Determine the extent to which the systems meet the requirements relevant to the intended outputs of each process.
  5. To check the efficacy of the established system and if it is implemented as is on paper/procedures. 
  6. To communicate to the management discrepancies/inconsistencies between the organizations’ implemented Management System and the expectations. 
  7. Recommend areas of improvement based on pragmatic experiences. 
  8. Ensure that nobody (management or staff) influences or interferes in the audit process or outcome of the audit. 
  9. Mentor up-coming auditor or trainees in the department 
  10. Coming up with the audit plan for the whole year and circulating it to the relevant departments

The role of the audit team leader during an audit

  1. Preparation of the audit plan and allocation of duties and responsibilities. 
  2. Organize the relevant resources required by auditors during the whole process
  3. Organize and mobilize the audit team in time for the audit
  4. Provides direction and guidance to the audit team at all times.
  5. Acts as an official communication link between the auditor and the auditee
  6. Listens to all the findings of all team members then help come up with an audit conclusion.
  7. In case there are any conflicts, the team leader is supposed to come in and resolve
  8. Compilation of the final audit report after receiving all the team members’ reports. 
  9. Ensure that confidentiality is maintained at all times during the audit. 
  10. Reviewing the overall corrective action plans and conducting follow-up activities based on the agreed time frame. 
  11. In cases of hybrid or remote audit, the team leader is in charge of checking for the feasibility of the audits 
  12. Identification of gaps in the competence of the audit team and requesting technical experts if need be.

Roles of audit guides

  1. To witness the audit on behalf of the management/client
  2. To set an appropriate time for interviews and act as a link between the audit team and auditee.
  3. Ensuring rules concerning site safety and security procedures are known and respected by the audit team members.
  4. Give directions to specific parts of the site or organization which might not be known by the audit team.
  5. Clarifying information in accordance with the audit team request

Roles of Technical Experts

This is a person who provides specific knowledge or expertise to the audit team but does not play the roles of an auditor. A technical expert should not go alone for an audit. 

A technical expert will 

  1. Observe the audit process without conducting interviews
  2. Offer technical advice to the auditor in their company. 
  3. Share their audit opinions with the audit team.

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