Internal / External Auditor

An internal or external auditor examines activities, processes or controls against defined criteria and reports findings supported by evidence. The scope depends on the assignment: internal audit supports an organisation's governance and improvement, while external work is carried out under a separate engagement. In both cases, clear objectives and an objective approach are essential.

A structured audit methodology covers planning, interviews, document review, testing and the communication of conclusions. Auditors distinguish observations from assumptions, assess the significance of identified issues and write recommendations that decision-makers can act on. They also consider how agreed actions will be followed up without taking over management's responsibilities.

Training priorities may include risk analysis, audit planning, reporting and professional communication. Check the relevant Oo2 programme and prerequisites to select learning aligned with the type of audit you perform and the framework used in your organisation.

Training related to Internal / External Auditor