+DER.3.1.A9 Selection of an Appropriate Audit Team or Revision Team (S)

DER.3.1.A9 Selection of an Appropriate Audit Team or Revision Team (S)

An organisation SHOULD assemble a suitable team for every audit and revision. It SHOULD appoint a leading auditor (Audit Team Leader) or a leading revisor. This person SHOULD take complete responsibility for carrying out the audits or revisions.

The size of the Audit Team or revision team SHOULD correspond to the area to be audited. In particular, the organisation SHOULD consider the competencies required for the subjects of an audit and the size and local distribution of the area to be audited. The members of the audit or revision team SHOULD be appropriately qualified.

The neutrality of the Audit Team SHOULD be guaranteed. The revisors SHOULD also be independent. If external service providers are deployed as auditors or revisors, their independence SHOULD be checked and they SHOULD be obliged to maintain confidentiality.

1. Översikt

1.1 Referenser

1.2 Identifierade krav

1.3 Relaterade regleringar

2. Identifierade krav

Krav

3. Relaterade regleringar

Regleringar

Länkade ärenden

Länkar
blocks G 0.18 Poor Planning or Lack of Adaptation
blocks G 0.27 Lack of Resources
blocks G 0.46 Loss of Integrity of Sensitive Information