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{{unreferenced, date=April 2009 Most publicly traded corporations typically have an
internal auditing Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...
department, led by a
chief audit executive The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high-level independent corporate executive with overall responsibility for internal audit. Publicly traded corporations ...
("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 and a ...
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 exter ...
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 Certifi ...
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 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 international standard development organization composed of representatives from the national standards organizations of member countries. Membership requirements are given in Art ...
) certification programs: * Quality (
ISO 9000 The ISO 9000 family is a set of five quality management systems (QMS) standards that help organizations ensure they meet customer and other stakeholder needs within statutory and regulatory requirements related to a product or service. ISO 90 ...
) * Aerospace (
AS9100 AS9100 is a widely adopted and standardized quality management system for the aerospace industry. It was released in October, 1999, by the Society of Automotive Engineers and the European Association of Aerospace Industries. AS9100 replaces the ...
) * Medical (
ISO 13485 ISO 13485 ''Medical devices -- Quality management systems -- Requirements for regulatory purposes'' is a voluntary standard, published by International Organization for Standardization (ISO) for the first time in 1996, and contains a comprehensive ...
) * Environmental audits ( ISO 14001) * Information security (
ISO/IEC 27001 ISO/IEC 27001 is an international standard to manage information security. The standard was originally published jointly by the International Organization for Standardization (ISO) and the International Electrotechnical Commission (IEC) in 2005, ...
) * Occupational health and safety (
ISO 45001 ISO 45001 is an ISO standard for management systems of occupational health and safety (OHS), published in March 2018. The goal of ISO 45001 is the reduction of occupational injuries and diseases, including promoting and protecting physical and ...
) * Diversity and Inclusion ( ISO/CD 30415 Diversity and inclusion
ISO Diversity


See also

* ISO 27001 Lead Auditor *
Chief audit executive The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high-level independent corporate executive with overall responsibility for internal audit. Publicly traded corporations ...
,
Director of Audit (disambiguation) The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high-level independent corporate executive with overall responsibility for internal audit. Publicly traded corporations t ...
*
Comptroller General of the United States The Comptroller General of the United States is the director of the Government Accountability Office (GAO, formerly known as the General Accounting Office), a legislative-branch agency established by Congress in 1921 to ensure the fiscal and man ...
, Comptroller, Comptroller General (disambiguation) * Certified Public Accountant (CPA),
External auditor An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal entity, or organization, and is independent of the entity being audited. Users of these enti ...
* COSO framework * Financial audit *
Continuous auditing Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis. Technology plays a key role in continuous audit activities by helping to automate the identification of ...
*
Audit risk Audit risk (also referred to as residual risk) as per ISA 200 refers to the risk that the auditor expresses an inappropriate opinion when the financial statements are materiality misstated. This risk is composed of: * Inherent risk (IR), the ri ...
* Green Globe *
Information technology audit An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure and business applications. The evaluation of evidence obtained determines if the inform ...
* ISO/CD 30415 Diversity and inclusion https://www.iso.org/standard/71164.html


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