What It Takes to be the Auditor-In-Charge

The auditor-in-charge (AIC) often decides whether an audit engagement succeeds. This 90-minute auditor-in-charge training explains the skills the role demands and the responsibilities that come with it.

You'll review the IIA and GAGAS standards that apply to the AIC, the skills and attributes needed (audit knowledge plus communication, organizational, interpersonal and leadership skills) and an audit skill assessment tool. The session then follows the AIC's duties through the engagement: pre-audit administration, preliminary survey, objectives and scope, entrance conference, fieldwork supervision, workpaper review, draft report, exit conference, wrap-up and follow-up.

• Apply the IIA and GAGAS standards that relate to the auditor-in-charge
• Identify the knowledge and skills an effective AIC needs
• Assess your own audit skills with an assessment tool
• Plan an engagement through preliminary survey, objectives and scope
• Supervise fieldwork and review workpapers
• Draft the audit report and lead the entrance and exit conferences, wrap-up and follow-up

Audit standards for the auditor-in-charge

• IIA standards
• GAGAS standards

Skills and attributes

• Audit knowledge
• Communication skills
• Organizational skills
• Interpersonal skills
• Leadership skills
• Audit skill assessment tool

Responsibilities

• Pre-audit administrative duties
• Preliminary survey
• Developing audit objectives
• Determining the audit scope
• Entrance conference
• Supervising fieldwork
• Reviewing workpapers
• Writing the draft audit report
• Exit conference
• Wrap-up
• Follow-up

The AIC directs the audit team, assesses the quality of their work, keeps audit management and clients informed, drafts the report, prepares for the exit conference and evaluates team performance, among many other tasks.

This session helps staff, government and compliance auditors, internal control and quality control specialists, public accountants and analysts prepare to lead engagements.

• Staff Auditors
• Government Auditors
• Compliance Auditors
• Internal Control Specialists
• Public Accountants
• Accounting Analysts
• Business Analysts
• Quality Control Specialists

Jonnie Keith has been in auditing for over 50 years. He retired in 2012 as the Assistant General Manager (AGM) of Internal Audit with the Metropolitan Atlanta Rapid Transit Authority (MARTA) in Atlanta, Ga. He served in that capacity for over 10 years and was responsible for administering the overall audit activities. In this position, he was also responsible for the review and approval of all internal audit correspondence including audit reports, executive summaries, internal and external correspondence, etc.

Prior to that, he worked at MARTA as the Operational Audit Manager and Senior Contract Compliance Auditor. He also worked at Norfolk Southern Railway (formerly Southern Railway) as a senior operational auditor and started his career at the Federal Reserve Bank of Atlanta as a bank examiner.

Jonnie Keith received a BA degree in Economics from Clark Atlanta University (formerly Clark College). His certifications include:

• Certified Internal Auditor (CIA)
• Certified Fraud Examiner (CFE)
• Certified Government Auditing Professional (CGAP)
• Certified Internal Control Auditor (CICA)

He has been a volunteer seminar instructor for the National Office of the Institute of Internal Auditors for several years.