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

Gijs Hendrix (), Jack Wai (), Judith Tjin A Sioe (), Martina Hener-Schaminée () and Wim Ottema ()
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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

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2020, vol. 94, issue 3-4, 103-112

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.

Keywords: Internal; audit; internal; auditing; guest; auditors; rotational; auditors; subject; matter; experts; better; practices; non-auditors (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:94:y:2020:i:3-4:p:103-112

DOI: 10.5117/mab.94.48602

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