Requirement of 7.2.3

In IATF 16949 requirement 7.2.3 there are new requirements more demanding than in the previous version. 

Some of them are:

Using risk-based thinking, customer-specific requirements, quality technology and methods (core tools),
ISO 19011 as standard for audits
Knowledge for process-related risks analysis (FMEA)
Demonstrate technical competence of auditors
Also, maintenance of and improvements in internal auditor competence shall include minimum numbers of audits per year and knowledge maintenance. 

For more information, please read the article: 

Requirements for the competence of IATF 16949 Internal auditors https://advisera.com/16949academy/blog/2017/10/19/requirements-for-competence-of-iatf-16949-internal-auditors/