Approach to the Audit

Approach to the Audit
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Issue: 01.01. 2019 MMC/INTAS- EMS Internal Auditor TrainingCourse
Lecture 9

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Team spirit & co-operation = successful audit
Auditors set the “TONE” for the audit.
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9
Key Success Factor: Auditor Attitude
MUST BE POSITIVE/VALUE-ADD
 I really am here to help.
 I am not here to find fault.
 We are on the same team.
 Together we can find
opportunities.
 This benefits the business.

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Relations between auditors and auditees
are critical for a successful audit. The
auditor influences these relationships by:
1. Understanding the communications process
2. Minimizing barriers to communication
3. Creating the climate for good communications
4. “LISTENING” carefully to auditees

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Recipient
decodes &
interprets
Feedback
5
Communications Process
Sender
encodes
Message

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Barriers to effective communication
Physical
Intellectual
Psychological
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Find example for each of them

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Create a Climate for Good Communications:
• Space (where are you auditing?)
• Timing (what time of day?)
• Eye contact (how much?)
• Body language (watch and control)
• Cultural sensitivities (research if necessary)
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Space and Place considerations:
 A l l o w “personal”space
 R i g h t location (auditees work space
o
rconference room?)
Seating plan
Minimum physicaldistraction
 D e s k between people may be a barricade
Auditor & auditees should be oneteam

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Time Considerations:
 L e a v e auditees some time beforey
o
u
arrive
Respect auditees’ time & stayo
n
schedule
• Never too far ahead of schedule
• Never LATE
Consider:
customary timings
meals
siesta
closing time
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How much eye contact?
Western communication culture requires a lot
o
feye contact
Elsewhere close eye contact may be offensive
o
rimpolite
 L a c k of eye contact doesn’t have to mean
attempt to hide information
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70% of Communication is NON-VERBAL
Body language
Postures, gestures, facial
expressions
Communicates mass o
f
information
Uncontrolled messages m
a
y
upset auditee
Common meanings
Cultural differences
Paralanguage
Dialect
Speed
Loudness, Softness
Coughs
Intonation
Breaks
Other matters

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Cultural Sensitivities
Audits may be carried
out i
nmulti-cultural
environment
 B e aware of cultural
differences & sensitivities
Research specific issues
Understand how to establish
rapport with auditees
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Cultural Sensitivities - examples
Do I shake
hands with
everyone?
What is the private
space?
Beware of offensive
gestures!
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Good Listening is ESSENTIAL
Eliminate distractions
Listen forcontent
Suspend judgement
Listen forthemes
 U s e spare time
 S e e k clarification
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Bad habits to avoid (i.e. not listening)
 Faking attention
 Pre-occupation
 Over-reaction
 Interrupting the speaker
 Listening without looking
 Listening only to what we want to hear
 Using listening time to collect the thought
¡NO!
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Interviewing – A CRITICAL Audit Step
Interviews provide essential objective evidence.
Good communications are essential to good interviews.
So, put the auditee AT EASE.
• Be Friendly.
• Explain why you are here.
• Ask for their help.
• Ask if they have questions.
• Show an interest in what THEY do.
• Explain your observations.
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Interviewing Technique
Interviews are not interrogations.
 A s k questions in conversational
manner.
 We a v e questions intogeneral
conversation.
 D o not cross question.
 Av o i d question answerexercise.
Aspects?!
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Questioning Technique for Interviews
Questions should:
 y i e l d relevantinformation
 n o t suggest answers
 n o t contain emotive
words or implications
Three Question types:
 o p e n questions
closed anddirect
questions
clarifying questions
Avoid leading questions
Don’t ask antagonising questions
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Open Questions - auditor friends
What? Why? Where? Who? When? How?
Yield informative answer
Limits - conversation may get side-tracked!
One way to avoid diluting:
Show me!
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Closed and direct questions
Closed questions- answer: Yes/No
Direct questions- answer: few words
Intended to yield very specificinformation
Disadvantages:
• do not bring much information
• if used too often may create impression of cross -
examination

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Clarifying Questions
Intended to clarify, retrieve full informationa
n
d
prevent misunderstanding
 A l l o w to grasp fullpicture
Disadvantages:
• if used too often may create impression that you
were not listening
• are time-consuming
• if you are not prepared to listen in full don’t ask them

Approach to the Audit

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