The lead auditor acts as the final arbitrator for any audit-related issues that cannot be handled at a lower level. This individual is responsible for the overall conduct of the audit, ensuring that the audit is performed according to the plan and that all findings are appropriately addressed and resolved.
The lead auditor has the authority to make final decisions on disputes or issues that arise during the audit process, ensuring objectivity and adherence to audit standards.
References:
ISO 19011: Guidelines for Auditing Management Systems
"Internal Auditing: Assurance & Advisory Services" by Urton L. Anderson, Michael J. Head, et al.
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