Lead Auditor
Encyclopedia
Most Publicly-traded corporations typically have an internal auditing department, led by a Chief Audit Executive
("CAE"), with lead internal auditors managing small teams of internal auditors for one audit engagement. Lead auditor is a position between Senior Auditor and Head of Division.
In public accounting firms, a lead auditor for an audit engagement is usually chosen from among the senior auditors.
for audit team leaders working for certification bodies or performing supplier audits for large organizations. Lead auditor certification requires tertiary education plus two years of work experience as an auditor or lead auditor in training.
) certification programs:
Chief Audit Executive
The Chief Audit Executive , Director of Audit, Director of Internal Audit, Auditor General, or Controller General is a high level independent corporate executive with overall responsibility for the Internal audit....
("CAE"), with lead internal auditors managing small teams of internal auditors for one audit engagement. Lead auditor is a position between Senior Auditor and Head of Division.
In public accounting firms, a lead auditor for an audit engagement is usually chosen from among the senior auditors.
Certified lead auditor
The certified lead auditor designation is a professional certificationCertification
Certification refers to the confirmation of certain characteristics of an object, person, or organization. This confirmation is often, but not always, provided by some form of external review, education, assessment, or audit...
for audit team leaders working for certification bodies or performing supplier audits for large organizations. Lead auditor certification requires tertiary education plus two years of work experience as an auditor or lead auditor in training.
Certification programs
It is possible to become a certified lead auditor in the following ISO (International Organization for StandardizationInternational Organization for Standardization
The International Organization for Standardization , widely known as ISO, is an international standard-setting body composed of representatives from various national standards organizations. Founded on February 23, 1947, the organization promulgates worldwide proprietary, industrial and commercial...
) certification programs:
- Quality (ISO 9000ISO 9000The ISO 9000 family of standards relates to quality management systems and is designed to help organizations ensure they meet the needs of customers and other stakeholders . The standards are published by ISO, the International Organization for Standardization, and available through National...
) - Aerospace (AS 9100)
- Environmental audits (ISO 14001)
- Information Security (ISO 27001)
- Occupational Health & Safety (OHSAS 18001)
See also
- ISO 27001 lead auditorISO 27001 lead auditorThe ISO 27001 Lead Auditor certification consists of a professional certification for auditors specializing in information security management systems based on the ISO/IEC 27001 standard and ISO/IEC 19011. This certification is provided by training companies, some accredited and some not...
- Chief Audit ExecutiveChief Audit ExecutiveThe Chief Audit Executive , Director of Audit, Director of Internal Audit, Auditor General, or Controller General is a high level independent corporate executive with overall responsibility for the Internal audit....
, Director of Audit (disambiguation) - Comptroller General of the United StatesComptroller General of the United StatesThe Comptroller General of the United States is the director of the Government Accountability Office , a legislative branch agency established by Congress in 1921 to ensure the fiscal and managerial accountability of the federal government...
, ComptrollerComptrollerA comptroller is a management level position responsible for supervising the quality of accounting and financial reporting of an organization.In British government, the Comptroller General or Comptroller and Auditor General is in most countries the external auditor of the budget execution of the...
, Comptroller General (disambiguation) - Certified Public AccountantCertified Public AccountantCertified Public Accountant is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA...
(CPA), External auditor - COSO framework
- Financial auditFinancial auditA financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion...
, Continuous auditingContinuous auditingContinuous auditing is the independent application of automated tools to provide assurance on financial, compliance, strategic and operational data within a company. Continuous auditing uses a set of tools to assure the internal control system is functioning to prevent fraud, errors and waste... - Audit riskAudit riskAudit risk refers to acceptable audit risk, i.e. it indicates the auditor's willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified opinion was issued...
- Green GlobeGreen GlobeGreen Globe is based on Agenda 21 principles for Sustainable Development endorsed by 182 Heads of State at the United Nations Rio De Janeiro Earth Summit . Green Globe Certification and Green Globe Asia Pacific deliver separate certification services and standards to the travel & tourism as well...
- Information technology auditInformation technology auditAn information technology audit, or information systems audit, is an examination of the management controls within an Information technology infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating...