The job description of the various functions within the audit company can be divided as follows:
1 Company auditor
- The duties for this position include the following:
- General organization of the assignment.
- Control of the quality of the audit file.
- Participation in meetings and discussions.
- Final responsibility for the audit.
2 (Senior) Manager
The duties for this position include the following:
- General organization of the assignment.
- Control the quality of the audit file.
- Participation in meetings and discussions.
- Review of the draft of the audit reports.
- Senior manager: other tasks specific to the audit activities at the office level (keeping the audit manuals up-to-date, monitoring the standards of the IBR and the external audit, …).
3 Senior Auditor
The duties for this position include the following:
- Monitoring the updating of the permanent file.
- The analysis of the IT system of the organization.
- Discussing the practical implementation of the audit with the auditors.
- Carrying out audit work and interim testing.
- Determining, supervising and executing the interim tests.
- The supervision of the tasks done by the auditor.
- Preparation of the audit reports in a draft.
- Discussion of the conclusions of the audit with the Manager or the auditor.
4 Auditor
The duties for this position include the following:
- Actualisation of the “Permanent File”.
- Carry out audit verification and analysis under the supervision of the “Senior auditor”.
- The execution of the interim tests under the supervision of the “Senior auditor”.
- Discussing the conclusions of the work with the senior auditor.