It is up to the company to decide who, internally, is best to conduct or lead the COR audit.  That person is named as the Auditor, and by signing the audit instrument, he or she is taking responsibility for its contents.  As of January 1, 2016 New Internal Auditor Requirements came into effect.  The auditor will need to have completed either the NLCSA’s 5-day COR training program or its 1-day Auditor Certification course.