IIA-Australia Factsheet - Guest Auditors
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|A guest auditor program is designed to fill competency gaps for specific internal audit engagements. Many internal audit functions already seek technical expertise from service provider firms when there are no in-house internal auditors with the necessary skills and knowledge for technical audit topics. Though not a widespread practice, there are internal audit functions that use in-house guest auditors from other business units within their organisation.|
A guest auditor program can:
The issue of independence needs to be carefully considered each time a guest auditor is selected.
Level of Assumed Knowledge