ABSTRACT

Preparing the audit team, if it involves more than one auditor, is the responsibility of the lead auditor. It is his or her responsibility to ensure that the audit process is conducted effectively and that reports are written in a timely manner. The lead auditor must ensure that appropriate audit checklists or protocols are available, and in the possession of the audit team prior to the audit. The lead auditor must ensure that he or she is properly prepared for the entry meeting and that the audit program meets the auditor’s as well as the auditee’s needs.