Auditor - Auditee partnership requires some key chareteristics to be exhibited . What are they ?

2. Quality to Win
“This changed world is demanding New and
Better things. The Quality which you should
possess to Win is definiteness of Purpose, the
Knowledge of what you want and a burning
Desire to possess it”

3. Auditor - Auditee partnership
1. Audit ==
2. Audit ==
Auditor Involvement +
?
3. Audit == Auditor
Involvement
+
?
Auditee Involvement
+ Auditee
Involvement
4. Effective Audit = Proactive +
Auditor
Participative
Auditee

4. Auditor - Auditee partnership
Objectives of
Auditor
Auditee
Same
Achievement of,
Efficiency
}
Effectiveness
} of Operations
Economy
}
Sourced Systems & Procedures
Proper Internal controls, checks & Balances
Proper Compliance with Internal / External Rules, Regulations
Sourced Financial Reporting

5. Effective
Business Group
Management
Support
Visible Top
Management
Support
Well informed
Audit
Sub-Committee
Structured
Audit
Administration
“Management
Audit the
Driving Force”
Co-operative
Operating
Team
Efficient &
Contributing
Suport Audit
Teams

6. Personal Attributes / Traits of a Good Auditor
Strong Business Sense
Eye for detail
Exellent Inter-Personal Skills
Articulate Communicator
Necessary Stature to advise and guide at all
levels

7. On Values & Effective role of Auditor
Follower of Strict discipline
Builder of a Good image for Audit
Effective Internal Consultant

8. Skills, Attributes & Qualities
Technical Skills
Human Skills
Personal Attributes
Qualities of Character

9. Qualities of Character
Adaptability
Understanding
Determination

10. Auditors’ Effectiveness lies in
Finding the Truth
Transmitting it
Interacting with Auditees
Persuading
Influencing
Negotiating
“All Complex & Delicate”

11. Auditee
Perception of Audit - Not fault finding but Value Adding
Attitude towards Auditor - Facilitator
Participative Approach - Co-operation
Be Proactive and not Reactive
Make effective use of the Audit Opportunity
Understand the role of Auditor - Independent Assessor /
Evaluator - Useful Feed back…………………..
(Not blame on Person / but on Systems / Controls)

12. Efficiency, Effectiveness & Productivity
Efficiency
Producing a Result
Doing thngs Right
+
Effectiveness
=
Productivity
* Producing a desired Result
* Doing the Right things
Both Efficiency & Effectiveness are necessary for
Productivity.
Doing the Right Things in the Right Way

13. Steps
Step 1
Actively listen to what is being said them show the other
person that you both hear and understand them.
Step 2
Say What you think or What you feel
Step3
Say What you want to happen

14. Stimuli to Productivity
Positive:
Self enthusiasm
Professional Approach
Service Provider Attitude
Full participation
Awareness of Time Plan / Quick decision where Plan is out of
year
Learning from the past

15. Barriers to Productivity
Negative:
Mindless work habits
Improper planning
Not checking the progress of work with Plan and taking
corrective measures
Other Negative attitudes
Report will not be used
People are not co-operative

16. Assertiveness - How do you define?
The ability to say directly what is it you want, you need or you
feel but not at the expense of other people
It means having confidence in yourself and being positive while at
the same time understanding other people’s points of view.
Thus, being ‘assertive’ means having “self respect” and “respect
for other people”.
(as opposed to ‘’Aggressiveness’ ie. Tough, Strong etc.)

17. Assertiveness - How do you define?
Aggressiveness
(Tough / Strong)
/
Passiveness
(Gentle / Compassionate)
Why?
“It is important to be ‘Assertive’ not only to get more of what
you want but also to feel better about yourself and your
behaviour.”

18. Therefore,
Effective Audit = Proactive +
Auditor
Participative
Auditee

19. Thank You
02/24/14