Auditors should have certain knowledge and skills, while audit team leaders should have some additional...

ISO 19011 distinguishes the generic competence required of all auditors from the additional leadership competence required of an audit team leader. Planning the audit is a team-leader responsibility because the leader must translate the audit objectives, scope and criteria into an effective sequence of activities and coordinate the team ' s work. Likewise, the team leader must make effective use of audit resources, including available personnel, expertise and time, to ensure that the audit objectives can be achieved efficiently. Sampling, applying a risk-based auditing approach, understanding relevant cultural or social factors and verifying collected information are competencies expected of auditors generally rather than being exclusive to team leaders. The ISO 19011 guidance specifically identifies planning the audit and making effective use of resources as additional audit-team-leader capabilities.