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[0] Skills and experience [4] One participant queried competencies due to their not detecting the problems in Bytes’ Retail ATM business Possible over-dependence on key personnel in the department Rote basis of methodology may be insufficient given the sophistication of crime in the workplace [6] Refer to response to ‘Planning’ below Identification of other service providers in process. Contracting key personnel to ensure continuity Methodology in line with current best practice (IIA Standards). PWC peer review raised no concerns regarding methodology. [2] 
Internal audit staffing is adequate and independent Skills, experience, seniority, understanding and expertise of the department are sufficient Continuing education programmes are appropriate Internal audit methodology is robust and reflects the latest thinking
ALTRON | annual report 2011
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