An Audit should not be viewed as an monotonous exercise to wade through religiously number of documents and translations.
It should be seen as an opportunity to help the clients in preventing revenue leakages suggesting implementable and practical cost control measures , suggesting good implementable internal control procedures, suggesting ways and means to legally and ethically augument the revenues of the company etc.
The list could be endless to ensure that the management starts viewing audit as a positive and indispensable tool for improving their organizational efficiency and the bottom line.
In short,what is suggested is that the audit staff involved in various assignments should view client company's as their own and get totally involved and dedicated to the work assigned with an analytical thinking.
Take it for granted that once any staff approaches an audit with the above mindset, benefits out of an diligent audit to the clients would automatically start flowing slowly but steadily.
Clients , these days look upon auditors to be proactive , positive and constructive.
Anything done to further their organizational efficiency is most welcome to them.
If the sincerity and commitment to the Audit is amply demonstrated followed by issues which are critical to the bottom line of any organization, the Audit, the Auditors and their staff are treated with utmost respect for excellent display of professional competence.
An diligent and involved Auditor would not draw a line for an Audit and say this is what I have learnt from the books as Audit and will not go any further even it proves beneficial to the clients.
Alternatively , a diligent and involved Auditor would not say that given the fees, this would be my scope.
No Auditor or audit staff should link fees to the quality of service that could be rendered.
Render qualitative and meritorious service and fees and rewards commensurate would automatically follow.
The Auditor should through his qualitative work convey to the management that his/her/their fees is well justified and should not let an element of doubt linger in the minds of the management
If the Auditor is convinced about his /her / their views are irrefutable on a particular issue be it on legal or ethical grounds , the Auditor should stand steadfast on such principled issues while at the same time explaining in detail his/her point of view to the clients with utmost clarity and backed by sound and well documented evidences.
Any Auditor should try to derive respect from the clients based on his/her absolute knowledge of the subject handled.
The clients should start feeling that their interests are well
protected in the hands of such Auditor and that is possible only when the Auditor displays in abundance his professional skill/acumen.
The staff should be trained to carry out a well documented and thorough Audit. Communication skills, dress culture, commitments towards a given job, ethical and balanced interaction with clients, ability to do a purposeful audit with in a time bound
programme should be continuously monitored to bring out the best in them.
Salary and incentives should be attractive enough to lure best talents and should be reviewed upwards or downwards depending on each one's performance over a period of time.
Working timings should be made convenient to enable staff to have adequate time to attend to their personal work too in addition to giving their best and absolute time to quality work whilst at office.
The Auditor should enjoy a good rapport with
the staff to ensure that there is no
deviation from the ultimate
objective and scope of Audit. Further
, the Auditor should appreciate every sincere effort of
the staff as it would serve as an impetus to growth.
An Auditor should not hesitate to voluntarily give up an assignment if by continuation, the professional standards are going to be jeopardized or if the client do not value and reciprocate the involved and committed efforts of the Auditor to bring about a practical and viable solution to the various vexed problems confronting the
An Auditor should keep away from issues of the clients that would be unethical or unprofessional to involve oneself or to render services that would dilute professional standing.
The general perception that Audit is a postmortem should
be done away and one of the ways to achieve that
is to carry out an Audit on the above lines is
what this office strongly feels and opines.