Assigning and monitoring audit work to be performed by the staff member(s) andproviding training, coaching, and guidance to internal audit staff in conducting audits andon other audit-related issues
Reviewing audit files prepared by the staff member(s) assigned to ensure satisfactorycompletion, and initialing to evidence the review
Upon workpaper review, preparing checklists, or counselling the staff member(s) assignedas to additional testing, editing, further documentation judged necessary, or howunnecessary work can be eliminated in the future
Evaluating the efforts of the staff member(s) assigned, complementing good workperformed, and constructively criticizing work needing improvement
Preparing personnel evaluation forms at the end of the engagement
Communicating audit observations to the process owner throughout the audit
Assembling the draft audit report, seeing that all point sheets have a disposition, anddetermining those observations to be included in the report or those to be handled asminor observations
Keeping the audit manager informed regarding the status of audits in progress andcontacting the audit manager regarding targeted audit completion and scheduling of theformal audit review meeting
Being attuned to risk at all times in order to identify new and emerging risks as a result ofaudit work
Presenting and communicating audit observations at the audit review meeting and advisingthe process owners in drafting responses for the audit report
