What is the role of an observer during an audit?

The role of an observer during an audit is primarily to accompany the audit team throughout the audit process. Observers may include individuals who are interested in the audit process, such as trainees, representatives from different departments, or stakeholders who want to understand how the audit is conducted and what processes are evaluated.

This presence allows observers to gain insight into the audit methodologies and techniques utilized, enhancing their awareness and expertise. Importantly, while they accompany the team, they do not actively participate in the decision-making or data gathering of the audit but rather serve to observe the proceedings. Observers can provide valuable insights post-audit from their perspective and help foster a culture of transparency and learning within the organization.