How do you ensure consistency in internal auditing?

To maintain consistency in internal auditing, organisations should implement an internal audit process which clearly sets out the steps to be followed during an audit.  This could include:

• Requirements for competency - for example, having undertaken certain training or experience
• Opening and closing meetings - this could include an agenda of items to be discussed to ensure the auditor and auditees have the same understanding, and that any audit findings are discussed at the end of an audit
• Audit report template - this way audit findings and observations can be consistently reported on