Improving the Auditor and Auditee Relationship (Course Id 2147)

Auditing (Governmental) - Auditing (Governmental) for Course Id 2147

Auditors, particularly auditors conducting governmental audits, frequently have poor relationships with the entities they are auditing. In some ways, this is predictable because government auditors aren’t usually hired by the entity under audit. Instead, the auditor gets to choose who gets audited, and the auditee rarely appreciates being selected.

Wouldn’t it be great if the auditor could have friendly and productive conversations with the auditee starting with the entrance conference? When the auditor says the classic auditor line, “We’re here to help,” wouldn’t it be amazing to hear back from the auditee, “And we’re happy to have you”? That can happen if the auditor nurtures the auditor and auditee relationship. 

After applying the techniques for improving the auditor and auditee relationship covered in this short course, the auditee will be more apt to welcome you and courteously give you what you need to get your work done, making the whole audit experience much more enjoyable for everyone involved.

NASBA QAS - Text - NASBA Registry - 2147

Course Learning Objectives

• Identify techniques to improve auditor and auditee relationship.
• Define practices that will improve auditor and auditee conferences.
• Identify useful skills for presentations.
• Recognize techniques to better communicate findings with the auditee
• Identify methods to achieve acceptance of findings and recommendations.
• Identify the rationale and the need for timely written comments to audit findings.
• Identify techniques to use in addressing the auditee’s response.

Chapter 1
General Introduction

• Identify techniques to improve auditor/auditee relations

Chapter 2
Conducting Conferences with the Auditee

• Define practices that will improve auditor/auditee conferences

Chapter 3
Presentation Skills

• Identify useful skills for presentations

Chapter 4
Staffing and Selling the Finding

• Recognize techniques to better communicate findings with the auditee
• Identify methods to achieve acceptance of findings and recommendations

Chapter 5
Soliciting Written Comments

• Identify the rationale and need for timely written comments to audit findings

Chapter 6
Incorporating the Auditee’s Response

• Identify techniques to use in addressing the auditee’s response

Chapter 1 - General Introduction

1-1 Be Honest with the Auditee

1-2 Anticipate Problem Areas

1-3 Maintain Regular Communication with the Auditee

1-4 Give Full Consideration to the Auditee’s Position

1-5 Address the Auditee’s Concerns

1-6 Be Open to Alternative Solutions

1-7 Specific Techniques to Improve Audit Relationships

Chapter 1 Summary

Chapter 1 Review Question

Chapter 2 - Conducting Conferences with the Auditee

2-1 Conference Agendas

2-2 Introduction

2-3 General Discussion

2-4 Consider the Auditee’s Comments

2-5 Recap the Discussion

2-6 Agree Who Will Take the Next Steps and When

2-7 General Meeting Evaluation

2-8 Next Meeting

2-9 Sample Agendas

2-9-1 Sample Agenda for an Entrance Conference

2-9-2 Sample Agenda for Meeting at the Completion of the Survey

2-9-3 Sample Agenda for Exit Conference

Chapter 2 Summary

Chapter 2 Review Question

Chapter 3 - Presentation Skills

3-1 Think About Your Audience

3-1-1 Consider Needed Detai

3-1-2 Consider the Level of Sensitivity Needed

3-2 Maintain an Open Attitude

3-3 Develop an Outline

3-4 Rehearse the Presentation

3-5 Know Your Material

3-6 Consider Visual Aids

3-7 Know When to Stop

Chapter 3 Summary

Chapter 3 Review Question

Chapter 4 - Staffing and Selling the Finding

4-1 Hold Regular Meetings with the Auditee during the Audit

4-2 Ensure That Findings Are Discussed before Holding Any Formal Meetings or Issuing Draft Findings

4-2-1 Try to Get Agreement on the Significance of the Finding

4-2-2 Discuss Any Legal or Programmatic Issues

4-3 Discuss Potential Solutions with All Parties

4-4 Keep Findings in Perspective

4-5 Be Open to Suggestions

4-6 Show How the Recommendation Helps the Auditee

4-7 Strive for Effective Recommendations

4-8 Try to Reach Consensus

Chapter 4 Summary

Chapter 4 Review Question

Chapter 5 - Soliciting Written Comments

5-1 Items to Include in the Request for Comment

5-2 Make Your Request Clear

5-3 Emphasize How Much You Value the Auditee’s Response

5-4 Auditee Comments Will Be Included in the Final Report

Chapter 5 Summary

Chapter 5 Review Question

Chapter 6 Incorporating the Auditee’s Response

6-1 Read the Response Objectively

6-2 Differentiate between Substantive and Cosmetic Changes

6-3 The Report Must Stand Alone

6-4 Reminder of the Main Points in Chapter 1

Chapter 6 Summary

Chapter 6 Review Question

Glossary