A Culture of Service

Service-oriented auditing is not a new  concept. For many years internal audit leaders have built client-focused  practices into their approach, such as agreeing well in advance on convenient  times for engagements, clearly communicating the scope of work to be completed,  and confirming engagement details in writing with management. Essentially, they  seek to work with clients as business partners rather than using a box-ticking,  compliance-oriented approach. And while these are constructive practices that  help build relationships, they fall well short of the level of service to which  we should all aspire. To best serve the organization, we need to embed a  culture of service in the audit function — where management is kept  continuously informed and expectations are regularly exceeded.

A culture of service permeates the entire audit  function, not just its leadership. The audit team collectively should  understand the importance of client relationships and their value to the audit  process. Accordingly, every member of the audit function should help ensure  that anyone who interacts with internal audit is well-informed of relevant  audit objectives, what to expect from engagements, and timelines for  deliverables. These efforts will help develop and solidify client relationships  in day-to-day interactions across all levels of the department.

Communication plays a key role in providing  superior service — it should be both frequent and ongoing. As common practice,  auditors share the audit announcement, written scope of work, and audit report.  But there is a lot more to offer during planning, fieldwork, and  reporting — and auditors should not limit their deliverables to only these few  documents. Additional written communication can include minutes from meetings  with management, status updates on engagement progress, and preliminary  observations identified.

More  frequent verbal communication can also be valuable, such as explaining audit  objectives for internal control testing and clarifying document requests.  Although these communications may not be necessary, they can help maintain open  dialogue with clients and enable them to better understand the audit process.  And by keeping clients informed, internal auditors are more likely to be seen  as professional service providers rather than overseers assigned to judge  people, process, and performance. The effort not only facilitates better  relationships but can also dramatically improve the audit function’s image in  the organization.

Famed  NFL quarterback Roger Staubach said, “There are no traffic jams along the extra  mile.” In other words, the pack begins to dwindle when extra effort is  required. For internal auditors, that extra effort can help build strong  relationships and distinguish internal audit as a trusted advisor. Embedding a  culture of service in the audit function doesn’t have to involve additional  costs, delays, or compromises — but going the extra mile will always bring the  best possible results.