ISO 19011:2018 - Guidelines for auditing management systems
7 Competence and evaluation of auditors
7.2 Determining auditor competence
Auditors should possess the necessary attributes to enable them to act in accordance with the principles of auditing as described in Clause 4. Auditors should exhibit professional behaviour during the performance of audit activities. Desired professional behaviours include being:
a) ethical, i.e. fair, truthful, sincere, honest and discreet;
b) open-minded, i.e. willing to consider alternative ideas or points of view;
c) diplomatic, i.e. tactful in dealing with individuals;
d) observant, i.e. actively observing physical surroundings and activities;
e) perceptive, i.e. aware of and able to understand situations;
f) versatile, i.e. able to readily adapt to different situations;
g) tenacious, i.e. persistent and focused on achieving objectives;
h) decisive, i.e. able to reach timely conclusions based on logical reasoning and analysis;
i) self-reliant, i.e. able to act and function independently while interacting effectively with others;
j) able to act with fortitude, i.e. able to act responsibly and ethically, even though these actions may not always be popular and may sometimes result in disagreement or confrontation;
k) open to improvement, i.e. willing to learn from situations;
l) culturally sensitive, i.e. observant and respectful to the culture of the auditee;
m) collaborative, i.e. effectively interacting with others, including audit team members and the auditee’s personnel.
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