A good audit will start with an opening meeting, which:
- outlines the objectives of the audit
- confirms the interviews that will take place
- confirms the areas that are being audited
- outlines the audit timetable
- clarifies any problems or conditions relating to the audit, and
- explains what will be done with the findings (eg presented to the Board).
When you move on to the examination of the system, ensure you:
- follow your plan
- interview key staff
- examine evidence
- consider the importance of the observations
- follow natural leads, and
- ensure you take notes and record evidence.
‘Inspection’ is a key element of an internal audit. This is when you look at results to ensure compliance did in fact occur and that a system is reliable. The result of inspection should be confirmation of compliance and objective evidence to support any identified non-compliance.
There are two main methods to obtain ‘objective evidence’, which are:
- reviewing documents, reports, records, item numbers and equipment details, and
- observing performance (how work is performed in the workplace).
The way you conduct interviews during an audit can directly influence its success. Some helpful interview techniques include:
- being courteous
- asking the interviewee to explain what they do
- making sure that if others are attending the interview (eg a manager), that person doesn’t answer questions “on the interviewee’s behalf”
- listening for responses
- validating (eg asking “can you show me?”)
- ensuring you and the interviewee both understand what you have observed (eg summarise their responses), and
- asking open questions (ie who, how, why, what happens when etc.)
Lastly, keeping control of the audit is another key aspect to ensuring its success. The key factors to keeping control are:
- keeping to schedule
- preventing distractions (eg the interviewee should not be simultaneously carrying out work)
- not becoming argumentative, and
- not becoming bogged down with trivia (ie stick to the subject).
