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Non-auditors in the internal audit function: better practices for successful implementation

Author

Listed:
  • Gijs Hendrix

    (IKEA, Amsterdam, Netherlands)

  • Jack Wai

    (EY, Amsterdam, Netherlands)

  • Judith Tjin A Sioe

    (A.S.R., Amsterdam, Netherlands)

  • Martina Hener-Schaminée

    (KPMG, Amstelveen, Netherlands)

  • Wim Ottema

    (Rabobank, Utrecht, Netherlands)

Abstract

To bring a high level of expertise on-board Internal Audit Functions (IAFs) increasingly include persons that are not trained as auditor in internal audits. These non-auditors (rotational auditors, guest auditors or subject matter experts) function as part of the IAF for a specific period. This practice ensures the IAF has the expertise and skills required to meet today's challenges of organizations and their IAFs. However, it provides (professional practice) challenges as these auditors usually have limited experience and knowledge around internal audits and might be conflicted in their objectivity and independence. This article provides better practices to optimize the use of non-auditors and mitigate its risks.

Suggested Citation

  • Gijs Hendrix & Jack Wai & Judith Tjin A Sioe & Martina Hener-Schaminée & Wim Ottema, 2020. "Non-auditors in the internal audit function: better practices for successful implementation," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 94(3-4), pages 103-112, April.
    • Handle: RePEc:arh:jmabec:v:94:y:2020:i:3-4:p:103-112
    DOI: 10.5117/mab.94.48602
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