Big4Guy

Internal audit has always been an important function supporting senior management. Most internal audit work is performed by internal audit teams. These intenal audit teams normally consist of two or more auditors where one auditor acts as the team lead. Any field work performed as part of the internal audit should help in achieving the overall audit objective. Depending upon the nature of the field work, work can be assigned to different team members. It goes without saying that the entire audit team is responsbile for the audit result.

An important point to consider as part of the audit field work phase is communication within teams. This is beacuse, different areas within the audit scope may have impact on each other. As a result, information gathered by each auditor during his field work phase should be communicated to all other auditors. Team work thus involves, working together, sharing responsibility, sharing knowledge, sharing information, and respecting and accepting each other. Some hints and tips for audit teams to remmeber are to take into consideration that each individual audiitor has special skills and expertise in specific areas. A culture of knowledge sharing ithin team will help all to learn and share their knowledge.

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