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Keterampilan auditor sangat dipengaruhi oleh tingkat kompetensi dasar (soft competency) dan kompetensi berpikir serta bertindak (hard competency).
Keterampilan Menjalankan Siklus Audit (Skills in Audit Cycle)
Keterampilan Menguasai Siklus Audit
Senior Auditor
Junior Auditor
Audit Guideline & Form
Audit Schedule & Budget
Audit Plan
Observation Facts, Verification & Analysis Data, Interview
Lead Audit Team, Investigation
Audit Execution
Audit Confirmation
Audit Deliverables
Audit Report
Audit Follow-Up
Risk & Control Review
Audit Review
Problem Identification
Problem Elaboration
Problem Extension
Problem Conclusion