Membership in the Forum is open to networks and firms of all sizes that conduct, or have an interest in conducting, transnational audits; promote the consistent application of high-quality audit practices and standards worldwide; support convergence of national audit standards with the International Standards on Auditing ( ISAs ); and commit to meeting the Forum's membership obligations.
22.
Management-orientated auditing fundamentals To be an effective modern-day management-orientated internal auditor, a person needs to be aware of the following skills : ( i ) knowing the modern methods, ( ii ) the people they deal with, ( iii ) the population or audit universe to cover, ( iv ) how and when to communicate ( entailing good interpersonal skills ), ( v ) knowing the professional audit standards for his guidelines, ( vi ) awareness of his audit goals, ( vii ) knowing the facts surrounding the things he is auditing, ( viii ) being aware of the controls in those surroundings, ( ix ) the causes of deviations in those surroundings, ( x ) what effects that could arise as a result of the present situation and finally, ( xi ) being able to suggest improvements or positive ( not negative ) corrections.
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