Who should conduct internal audits?

Due to auditing being a specialised skill not everyone can conduct internal audits. Long before the internal audits are even required, you should select staff that would be suitable to get training around auditing.

This may be employees with higher levels of education or qualified professional backgrounds. The internal auditor should have strong analytical and critical thinking skills, as well as being a good communicator.

Auditors should also be:

fair
objective
confidential
good communicators
co-operative
customer-focused
ethical
analytical
good judges

Learn More:

What is an internal audit?
How do you conduct an internal audit?