Most
publicly traded
A public company is a company whose ownership is organized via shares of share capital, stock which are intended to be freely traded on a stock exchange or in over-the-counter (finance), over-the-counter markets. A public (publicly traded) co ...
corporations typically have an
internal auditing department, led by a
chief audit executive ("CAE"), with lead internal
auditor
An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting an ...
s managing small teams of
internal auditor
An internal auditor is an auditor who is appointed by the Board of directors of the company in order to carry out the internal audit function. Generally, an employee of the company acts as an internal auditor, whereas some companies appoint an e ...
s for one audit engagement.
Lead auditor is a position between senior auditor and head of division.
In
public accounting
An accountant is a practitioner of accounting or accountancy.
Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certif ...
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
certification
Certification is part of testing, inspection and certification and the provision by an independent body of written assurance (a certificate) that the product, service or system in question meets specific requirements. It is the formal attestatio ...
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 Standardization
The International Organization for Standardization (ISO ; ; ) is an independent, non-governmental, international standard development organization composed of representatives from the national standards organizations of member countries.
M ...
) certification programs:
* Quality (
ISO 9000
The ISO 9000 family is a set of international standards for Quality (business), quality management systems. It was developed in March 1987 by International Organization for Standardization. The goal of these standards is to help organizations en ...
)
* Aerospace (
AS9100)
* Medical (
ISO 13485)
* Environmental audits (
ISO 14001
The ISO 14000 family is a set of international standards for Natural environment, environment management systems. It was developed in March 1996 by International Organization for Standardization. The goal of these standards is to help organizations ...
)
* Information security (
ISO/IEC 27001)
* Occupational health and safety (
ISO 45001)
* Diversity and Inclusion (
ISO/CD 30415 Diversity and inclusionISO Diversity
See also
*
ISO 27001 Lead Auditor
*
Chief audit executive,
Director of Audit (disambiguation)
*
Comptroller General of the United States,
Comptroller
A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accountancy, accounting and financial reporting of an organization. A financial comptroller is a senior- ...
,
Comptroller General (disambiguation)
*
Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United Stat ...
(CPA),
External auditor
*
COSO framework
*
Financial audit
A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are interna ...
*
Continuous auditing
*
Audit risk
Audit risk (also referred to as residual risk) as per International Standards on Auditing , ISA 200 refers to the risk that the auditor expresses an inappropriate opinion when the financial statements are materiality misstated. This risk is comp ...
*
Green Globe
*
Information technology audit
*
ISO/CD 30415 Diversity and inclusion https://www.iso.org/standard/71164.html
References
{{reflist
External links
Lead Auditor Global Certification Auditor Training Global IRCALead Auditor Training and CertificationSAI Global - Lead Auditor Training courses ISO Diversity and Inclusion
Internal audit