2.1.1 Definition of non-auditors

2.1.2 Types of non-auditors

2.3.1 Competence and quality

2.3.2 Independence and objectivity

2.3.3 Selection and reward

Consistency and continuity of IA supervision

Limiting the use of non-auditors to specific phases of the audit

On-boarding training and welcome packs

Training courses (ongoing)

Knowledge sharing and on-the-job learning

Creation of awareness

Openness about career developments

IAF leadership involvement

Supervision/Review by Lead auditor

Explicit adoption of IIA Code of Ethics

Rotational auditors

(Annual) Independence declarations

Application of cooling-off period

Clear communication on role models

Audit evaluations

Guest auditors and SMEs

Independence confirmation letter per audit

Limitation of audit areas/locations

External sourcing

Structural implementation of a rotational audit model

Close relationships throughout the organization

Leadership commitment

Offer good roles in the business

Maintain an actual knowledge-expertise matrix

Align recruitment of non-auditors with organizations’ practices

Internalize subject matter expertise in the IAF

Evaluate rotational auditors in the same way as auditors

Define criteria to evaluate guest auditors and SMEs on a case-by-case basis

5.1.1 Limitation of using interviews

5.1.2 Definition