Hello, i need your opinion about this :
“What do you think when in the audit activities to the branch, audit team is consist of 2 people, with 1 team leader (he was a staff officer) and 1 member of the team (he was a supervisor)? tweet
whether it is reasonable and acceptable? tweet
is there fine when staff officer always be team leader?” tweet
Thanks before for sharing 🙂 tweet
Excellent question! In staffing an internal audit engagement, the standards require us to ensure the auditors selected have the skills necessary to perform the work. They must be independent and objective (in fact and appearance). And they must have sufficient supervision.
I’ve had times when a staff or senior was required to “in charge” an internal audit engagement with others who had more experience and/or skill than they did. With a small staff, this will happen quite often and can be used as a development opportunity for the less seasoned professional.
Just be mindful that the individual must be capable of performing at the “in charge” level and this engagement will require more of your time to mentor and advise the new “in charge.” Also spend some time with the more senior individual to help them understand the nature of this assignment (it is not a punishment to them, but a development opportunity for the staff).
I hope this helps. Enjoy!