Organizations have realized that when they take care of the employees, the employees will take care of the customer. Herb Kelleher, co-founder and former CEO of Southwest Airlines — an organization widely respected for its customer service — put it most succinctly: “You have to treat your employees like customers.” With the realization that happy employees make happy customers, those organizations are putting employees first. And they’re succeeding.
If this is all true — and solid research as well as anecdotal references support the concept of putting employees first — then what does it mean for internal auditors? The underlying question becomes: How does your internal audit department treat its internal auditors?
At this point I suspect many are rising to their feet proclaiming, “Our internal auditors are the No. 1 asset in our department.” But if the auditors are the most important part of the audit department — if they are, indeed, No. 1 — is that allegiance professed in the department’s visions, missions, or objectives?
I recently became aware of an audit department that lists its No. 1 core value as the hiring and continuous training of the best people. That is a strong statement, and it speaks volumes about the department. But it stands out because it is a rare sighting in the world of internal audit.
The only way any audit department succeeds is because of the people who do the work. And even if audit leaders believe the auditors who do the work are their No. 1 priority, that belief is meaningless if they haven’t articulated and exhibited it. Without formal acknowledgment, it’s just hot air flowing into the balloon employees will climb aboard as they leave the department.
Audit leaders should take a closer look at their mission, vision, objectives, and charter. And they should make sure that their No. 1 asset — the people — is a proud and prominent part of what is being valued.