ABSTRACT

In order for an audit to be done well, we need a good audit team. This requiresus to select and train auditors who are able to do the job. The bane of manytrainers’ lives is the tendency of many organizations to pick internal audit candidates who are willing to participate, or who can be spared, rather than people who are capable of doing the task justice. This is one of the most common causes of mediocre internal audit performance.