Abstract
• Employee profiles provide formal requirements in terms of the individual functions at GIAS.
• In determining formal requirements it is important to distinguish between disciplinary and technical requirements on one side and social and personal requirements on the other.
• A mix of various skills is necessary to ensure that audits are in compliance with international audit principles.
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(2008). Fundamental Principles of the GIAS Approach. In: Kagermann, H., Kinney, W., Küting, K., Weber, CP. (eds) Internal Audit Handbook. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-70887-2_5
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DOI: https://doi.org/10.1007/978-3-540-70887-2_5
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