Building a Better Auditor: Earning the Client’s Trust
Blogs Betina G. Airoldi, CIA, CRMA, CAMS, PMP Dec 10, 2024
Curiosity is essential for internal auditors, and they should never hesitate to ask, “Why?” In my experience, this seemingly simple question often proves to be one of the most challenging for audit clients to answer. This is where internal auditors can provide the greatest value to an organization. But what happens when the response is silence or “We’ve always done it that way”?
Reacting with criticism or a negative response is not ideal or helpful, as building a partnership is essential for improving processes and fostering a collaborative work environment. The last thing you want to trigger is for the audit client to shut down or become unresponsive. Remember to choose your battles wisely.
As an auditor, it is essential to understand the organizational culture, as well as the background and education of the people being audited. This knowledge is essential for determining the best approach to open and constructive discussions.
Driving change in a risk-averse, change-resistant organization or a work environment with a strict hierarchy can be particularly challenging. However, adopting an assertive communication style where you are clear and direct (without coming across as pushy, disrespectful, or relying on seniority) helps build trust and inspire openness. This, in turn, opens the door to improving existing activities, enhancing the overall process performance, and strengthening internal controls.
Also, asking the audit clients if they see opportunities for improvement can encourage them to take ownership and drive transformation.
In my professional experience, effective communication often requires creativity and thinking outside of the box. This might include:
- Taking a balanced approach: Professionalism does not always require being overly formal or rigid. Engaging in smart, meaningful discussions can be achieved with a more relaxed posture and straightforward language.
- Using real-life examples of activities that you have audited, as a way of engaging the audit client.
- Drawing parallels with similar processes and highlighting potential, relatable improvements, even if they are from different industries.
- Being logical, stating the facts, and avoiding qualifications. For example, instead of saying, “Locking down the cells in the spreadsheet is the better way of doing the work,” say, “Cells containing formulas must be locked to prevent unauthorized changes.” The latter is more direct and easier to convey.
- Presenting potential recommendations and inviting feedback. Avoid rejecting their initial input, even if it is not the ideal solution. Instead, guide them to improve and build on it until both of you arrive at the most appropriate recommendation.
Even a joke could be used to break the ice. Remember, it is not about proving that you are the smartest person in the conversation, nor is it necessary to be.
It is up to you to navigate the process and secure the client’s buy-in for the need to make a change. While escalating the issue to their superior might seem like an option, it is worth putting in extra effort to persuade the audit client directly. Otherwise, you risk losing two key benefits:
- Being able to accelerate the start of any process improvements, while making the client feel supported and valued.
- Building an ongoing alliance, which positions you as a trusted advisor, someone they can turn to when challenges arise. This will enable internal audit to engage proactively and provide timely support.
As an internal auditor, you must balance completing your work with engaging individuals who may not see the need for change, especially when they believe an activity is fine simply because it has always been done that way. While change is never easy, fostering open dialogue and presenting logical, well-reasoned arguments can help bring audit clients on board.