A broad range of skills and expertise, and ongoing professional development are critical to the formation and maintenance of an effective internal audit activity. Increasingly internal audit activities are performed by multi­ disciplinary teams that include engineers, accountants, management graduates, and even environmental specialists who reflect a broad range of today's assurance needs. Also, information technology audit experts are a core component of modem-day internal audit activities. Internal auditors should also possess the following attributes: • Strong interpersonal skills. • Effective oral and written communications skills. • Good coaching and group leadership skills. • The ability to influence at all levels