- competences in analysing the organisation processes to be evaluated;
- ability to interpret economic-financial information;
- knowledge fo the main intangible assets mesaurement, analysis and monitoring instruments;
- specific and certified training in drafting, analysis and certification methodologies in relation to Intellectual Capital reports;
- at least ten yeras' work esperience;
- good knowledge of english language.
A further fundamental requiremen is the absence of any conflict of interest between the auditor and the organisation evaluated.