Auditing team

An audit team is an independent function in an organization that helps management achieve its objectives by evaluating the risk and control environment

Yet, internal audit departments rarely look in the mirror and perform a critical assessment of their own traits

Internal audit teams that develop constructive relationships with their auditees often find their audit customers are more welcoming and proactively helpful during the audit process, which leads to more successful audits

The internal audit team has a confrontational attitude and relationship with the business

Reporting internally to the audit committee of the Board of Directors and to senior management, the audit department is supposed to be completely objective and receive no influence or interference from the areas of the company or organization it examines