Suchergebnisse

• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Internal Auditor - Generalist or Specialist

  Dr. Heinrich Schmelter

  …. ___________________ 73 Dr. Heinrich Schmelter has been working in management functions for 30 years (audit, con- trolling and IT), in the automobile industry. 74… …123 Internal Auditor – Generalist or Specialist By Dr. Heinrich Schmelter73 The work of internal audit is subject to a constant change… …Cf. Zwingmann (2007), p. 52. Schmelter 124 Chief (min. 2 years) Senior Auditor (min. 2 years) Auditor (min. 3 yearsSpecialist department… …. ___________________ 76 Cf. Zwingmann (2007), p. 46. Schmelter 126 With critical audit findings, the auditor should convince the specialist departments –… …(2005), p. 50. Schmelter 128 The internal audit manager must be familiar with all of the company’s core proc- esses. Only in this way, can he/she… …production, development, purchasing and logistics, Schmelter 130 an auditor must understand the “language” of these departments and also be able to… …. Schmelter 132 Essential basic requirements for “beginners” in internal audit are also always high flexibility, conducting oneself with integrity and the… …has basic technical knowl- edge, in order to e.g. also handle audits in mixed audit areas, such as logistics or Schmelter 134 purchasing… …performance improvement in a process-oriented manner. Schmelter 136 The – partially contradictory – requirements for the ideal senior auditor are…

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