ABSTRACT
The report findings indicate that the performance of auditing teams is a multidimensional phenomenon. According to the evidence from interviews, the evaluation system is hierarchical and based on the principle that each auditor receives an evaluation by the upper levels who worked with her or him. With reference to audit team composition, the interviews highlighted that the most salient criteria is industry specialization, defined in different ways. The chapter explores audit team composition and includes questions related to the criteria and policies to select the members of the teams. It investigates team dynamics and also includes questions related to the internal organization and management of the team. The chapter discusses the performance measurement and control of the team and provides questions linked to how the performance of the team. It shows insights from the practice and also provides the findings collected from the field.
