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Reboroso, Quennie P.

BSA-3A
Who Audits the Auditor?
Auditors should not audit their own work (ISO 9001:2008) but
eventually a new standard ISO 9001:2015 says that no more. Generally no
one audits the auditor but it depends if he is an external or internal
auditor. No one audits the work of an external auditor and internal
auditors are being audited by external auditors.
Auditors have earned the trust, respect and confidence of
management by maintaining objectivity, competence and integrity, and
that through diligence, discipline and continuous professional
development doesnt need to be audited but needed an independent
review.
However a new standard were issued in 2000 by Inc. International
Standards for the Professional practice of Internal Auditing. The standard
specifically mandates that External assessments, such as quality
assurance reviews, should be conducted at least once every five years by
a qualified, independent reviewer or review team from outside the
organization. It also requires that the chief audit executive develop and
maintain a quality assurance and improvement program that covers all
aspects of the internal audit activity and continuously monitors its
effectiveness.
External Assessment is a comprehensive review that examines
Internal Audit for such things as: Conformance of Internal Audit services
with the Internal Audit Standards, Expectations of Internal Audit services
expressed by the Audit Committee, the Chief Executive Officer and top
management, and whether these are being met. Skills, knowledge and
experience within Internal Audit. Whether Internal Audit adds value and
opportunities for improvement. It is a way of proving to the Audit
Committee and top management the value that Internal Audit is adding to
the organization. It can also harness the experience of the independent
assessment team to share insights gained from other Internal Audit
functions.
Standard 1300 requires Internal Audit to develop and maintain a
Quality Assurance and Improvement Program. Aside from External
assessments performed at least once every 5 years, Ongoing Internal
Assessment and Periodic Internal Assessment to be performed annually
can contribute to the development and maintenance of Quality Assurance.
Most of all, an Independent External Assessment shows the Chief Audit
Executive to be a professional by putting their Internal Audit function up
for examination in much the same way as when they audit parts of the
organization and by conforming to the Internal Audit Standards.