Internal Audit Handbook（2007）D10-Guest Auditors.pdfVIP

10 Guest Auditors Key Points ••• • Guest auditors may be used in all types of audits. • The use of guest auditors may be necessary or desirable when specialist know- how is needed, capacity problems exist, or employees have to be trained. • There are qualitative and quantitative criteria for the selection of guest auditors. • At SAP, the selection of guest auditors follows a set procedure. • Guest auditors should be integrated into the audit team from an organizational and technical point of view. • Before the start of the audit, basic auditing procedures should be explained to guest auditors during a training day. • The relationship with the guest auditor should be maintained even after the end of the audit. • Cost allocation for the use of guest auditors must be clarified before the audit, and all costs have to be budgeted. iintroductionntroduction At SAP the audit lead or the Audit Manager is responsible for deciding whether to include one or more guest auditors in a GIAS audit team. This chapter shows that the use of guest auditors may be considered for a variety of reasons. The general term “guest auditor” is used in this context to refer to any persons with significant involvement in an audit who do not directly belong to the internal audit depart-