Among the tasks entrusted to internal auditors, those concerning the auditing of Human Resources present further requirements linked to specific expectations : greater security, greater information reliability, greater efficiency of practices, better cost containment and an improvement concerning the choice of strategies. The auditor's profile (his characteristics) must meet these expectations.
PERETTI, J.M. (1995). La qualité du travail de l'auditeur interne ou le "savoir faire".