Nine Criteria for Assessing the Auditor

To objectively assess the performance of an IT auditor, the manager can use the standard criteria listed on the assessment form. A e auditor can use this form to identify key performance areas and evaluation criteria; when the evaluation is complete, the form will help the auditor identify areas for improvement or further training. The following list explains the criteria for the auditor assessment:

1. Timely. An auditor is punctual and finishes work within time objectives.

2. Inquisitive. An auditor questions, tests, and investigates to gain relevant facts and demonstrates a need to understand all aspects of the system under investigation.

3. Decisive. An auditor is willing and able to make timely decisions.

4. Initiative. An auditor is self-reliant and works well with minimal supervision.

5. Resourceful. An auditor seeks alternative paths when initial plans are precluded or impeded.

6. Communication skills. An auditor writes, speaks, and relates to others clearly and effectively.

7. Judgment. An auditor chooses proper and timely courses of action and makes sound decisions based on the best data available.

8. Tact. An auditor is helpful and respectful toward others and encourages their help and cooperation in the successful completion of audit tasks.

9. Auditing knowledge. An auditor understands and conducts the audit according to generally accepted audit techniques and procedures.