Читать книгу Beyond Audit - Robert L. Mainardi - Страница 20

So, let's first start with the audit plan. You have been given an audit and begin to compile critical business process–level information related to a particular business unit, which you may or may not have encountered before. Additionally, it may be the first time the audit department has audited this particular area, so there are no previous audit reports or documentation to provide any background on your new assignment.

How do auditors approach such a task when they are beginning at ground zero when it comes to information on this unknown business function? Most auditors will do the obvious and go straight to the internet and research this particular topic to see what most common information about this process is available. They may go to their favorite audit-related internet site to try and obtain more information or possibly “canned” audit programs related to their assignment.

Keep in mind that after your online research efforts are complete, the information you have obtained is only a general overview and does not in any way, shape, or form represent the business processes within your company. Every company and its corresponding business support processes have specific requirements that are unique to their way of doing business. And those unique business characteristics can only be learned from the business personnel and not the internet. Thus, there is a mandatory need to establish a good working relationship with the business partner to gain a baseline understanding of the function. If this truly is a business function the audit department has never reviewed, it is going to be critical for the lead auditor to ensure they explain to their business contact the audit department objectives and how an audit works. Again, while this may seem like an easy task, the audit leadership team must ensure all auditors have the same knowledge of the audit function and deliver a consistent message to audit clients regarding audit's mission and the required steps necessary to complete an audit. This will guarantee that all audit clients are receiving the same message regarding the audit process and the need for business partner involvement throughout the audit to ensure its success.

While auditors need to acquire business process knowledge during the planning phase, they must recognize completing the task does not mean acquiring the same knowledge as the business processing personnel. Too many times, auditors in the planning phase exhaust the full planning budget diving too deep into the intimate details of a business process. Getting “buried in the weeds,” for a lack of a better phrase, usually means the audit team has gone too far into the business process minutia, which, in the end, will not increase the value of audit testing or the final report. During the planning phase, it is important to remain focused on the key business processes, which drive the achievement of the business deliverables (objectives). This is accomplished by reviewing the business developed policies and procedures, available flowcharts, and process walkthroughs with business personnel. The auditor should use every meeting and interaction with business team members to strengthen and foster the audit and business partner relationship. Auditors should spend more time with their business partners explaining the learning approach an audit requires and the corresponding reasons why it is so important. Let your business partners know how important the information sharing (and learning) is to an auditor during the planning phase as it sets the direction and focus of the upcoming audit. Additionally, all knowledge gained will be used in the development of the audit testing. With the proper business knowledge sharing, the audit planning documentation can be executed with minimal issues, questions, and business personnel disruption. Sufficiently detailed planning documentation will provide a solid foundation for the audit testing to be developed and executed, again, with minimal disruption to the client. This type of approach seems pretty standard. Meet with the client; gain an understanding; share information regarding the audit process; and learn as much as you can during planning. Appears to be pretty straightforward and simple. No – imagine trying to accomplish all of these things over the phone or video call without being able to sit down in the same room with the person and facilitate these critical discussions. I do not care how good a communicator you may be. Executing these discussions remotely poses significant barriers to success, not to mention an increased time commitment. If an initial planning meeting with a client to explain the audit process, introduce the team, and discuss the initial scope usually takes about an hour, consider doubling that budget at a minimum if you are doing it remotely. And I am going to assume, if this is a new client who has never been audited, the budget will be more than double. I am not suggesting the time commitment is not worth it. On the contrary, I believe it is not just worth it – it is mandatory. Do not skimp or rush through the audit department overview (or any other parts) during the introduction meeting with your client, because this meeting not only sets the tone for the current audit but is also the foundation for the audit and business partner relationship.