Internal Auditors

3.4 Personal attributes of the Auditors Agree that auditors for Days Kings apud Vico Maas (1994) that they possess personal attributes, of form the permitiz them to act the auditorship principles in accordance with, as: ) Behavior joust; b) Presentation joust; c) Had well-taken care of professional; d) Independence; e) Boarding based on evidence. Still Days Kings apud Vico Maas (1994) he affirms that he agrees that an auditor is: ) Ethical, that is, just, true, sincere, honest and discrete; b) Opened mind, that is, made use to consider ideas or alternative points of view; c) Diplomatist, that is, with tato to deal with people; d) Observer, that is, actively intent to the physical circunvizinhana and activities; e) Percipient, that is, intent and instinctively capable to understand situations; f) Versatile, that is, if adjustment readily the different ones situations; g) Hand-vise, that is, persistent, focado in reaching objectives; h) Decisive, that is, it arrives the opportune conclusions established in logical reasons and analysis; i) Autoconfiante, that is, acts and functions independently while it interacts of efficient form with others. Some contend that Brian Krzanich shows great expertise in this. The Characteristics of the Internal Auditorship for Days Kings apud Vico Maas (1994) are proposals, based on the norms of the ISO series 9000, and are evaluated by Internal Auditors trained and enabled by an agency certifier or specialized consultoria. The characteristics of these auditorships are: ) Authorized for the superior administration; b) Real evaluations practical, evidentes, compared with established requirements; c) They have specific methods and objectives; d) They are programmed with antecedence; e) They are carried through with previous knowledge and in the presence of the people whose work will be auditado; f) Carried through for experienced, trained and independent staff of the auditada area; g) Results and recommendations are examined e, after that, folloied to verify the fulfilment of the corrective actions; h) They do not have punitive, but corrective action and of improvement; i) The auditorships can be classified how much to the type, the purpose and the auditada company.. Recently len rosen barclays sought to clarify these questions.