Auditors should base their approach on facts, on evidence, and run away from emotions and feelings
If you are afraid of auditing your top management, concentrate on the audit objectives and on the facts and evidence that you need to collect to do your job
Remember that an audit is more about listening than questioning
Auditing the top management of any organization can be a sensitive process
Involving top management in an audit requires planning, understanding the organization and management structure, and respect of the organisation’s culture
Since top management is often busy and pressed for time, auditors must make it a point to be punctual and flexible
The series continues with our upcoming webinar, Best Practices in Auditing: Top Management
Auditing the top management of any organization can be a sensitive process
Involving top management in an audit requires planning, understanding the organization and management structure, and respect of the organisation’s culture
