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The main benefit from achieving the ISO/IEC 27001 Lead Auditor certification is the recognition that the individual has the required skills in information security, the ISO/IEC 27001 standard, and the audit methods and techniques based on ISO 19011. The main ISO/IEC 27001 auditor certifications normally follow these designations:
Audit management oversees the internal/external audit staff, establishes audit programs, and hires and trains the appropriate audit personnel. The staff should have the necessary skills and expertise to identify inherent risks of the business and assess the overall effectiveness of controls in place relating to the company's internal controls.
External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, should be regarded as independent. Internal Auditors are employed by the organizations they audit. They work for government ...
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The certified lead auditor designation is a professional certification 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.
An audit report may have an executive summary – a body that includes the specific issues or findings identified and related recommendations or action plans, and appendix information such as detailed graphs and charts or process information. Each audit finding within the body of the report may contain five elements, sometimes called the "5 C's":
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Inform the Audit Committee without delay of any issue of risk, control or management practice that may be of significance. The chief audit executive (CAE) reports the most critical issues to the audit committee quarterly, along with management's progress towards resolving them. Critical issues typically have a reasonable likelihood of causing ...