Get management support by ensuring you all know why internal audits are required and eliminate:
- Lack of support from Senior Management
- Not enough time for internal audit preparation
- Difficult auditees
- Time taken to write up the audit results
Let’s deal with each of these….
Management Support. It is the Audit Manager’s job to ensure that senior management understand the importance of internal auditing and compliance requirements. The following tips might help.
- Communicate the cost of audit observations and the greater cost of not responding to them.
- Explain the regulatory effect of the nonconforming process.
- Have a member of management shadow an audit.
- Communicate savings (in time and money).
- Ensure management know that internal audits lower business risks and help improve systems and processes to find, reduce waste AND SAVE MONEY
Preparation. When the audit is scheduled follow this tried and tested process:
- As soon as the audit date is agreed, schedule time in your calendar (& the auditee’s calendar.)
- Make time in your work schedule for preparation.
- Prepare an audit plan: how long in each department, who needs to be there.
- Read the procedures and write up checklists – don’t rely on your memory.
- Read the previous audit report and note the nonconformities that were raised.
- DON’T let other tasks interfere – so close your office door or all your best intensions go out the window.
Remember auditees will spot a lack of preparation especially if you read their procedures during interviews or ask irrelevant questions. PREPARATION and TIME MANGEMENT are they key pre audit steps.
Difficult Auditees. Be positive, be prepared, ask open questions, be appreciative of their time. Communication skills are paramount, and where auditees give ‘yes/n’o answers then frame your questions to start with:
- How do you …..
- Tell me …..
- What does this ….
- Where can I find …..
- Can you show me …..
Never be frightened to stop an internal audit if an auditee is being negative or overly aggressive – report back immediately to your Audit Manager but NEVER RAISE YOUR VOICE OR GET INTO AN ARGUMENT WITH AN AUDITEE!
- Request training: Communications and Internal Auditing,
- Understand cultural differences.
- Explain to the auditee the benefits to the company.
- Ask open-ended questions.
- Always stop an internal audit during difficult situations with auditees.
- Don’t pretend you know something when you don’t.
- Be realistic in the time your are auditing – no auditee wants their whole day take up!
Audit Reports. Well done, the audit preparation is complete and a successful audit has now taken place ….now to write it all up. This is one of the least-liked tasks, so try these techniques:
- Complete the internal audit report with 5 days of the audit (ideally within 24 hours if you can!)
- Schedule time in your calendar for report writing
- Use a standard internal audit report format
- Link it to the checklist – but remember the checklist is a stand-alone quality record
- Write clear, audit nonconformities – ensuring the auditee can understand them too!
- Thank the auditee for their time and courtesy
- Identify any improvements and associated cost savings
- Ensure Management have a copy of the audit report
Remember the key to a successful audit is everyone knowing that the internal audit process is designed to help the business find issues before they become a major issue or a client complaint.