Building a Better Auditor: Encouraging Collaboration Among Clients

Several factors complicated the analysis. The first was achieving a comprehensive, end-to-end understanding of the problem. While the client bore substantial responsibility for the process, they lacked control over certain stages. Therefore, for them to lead the initiative, they needed other business units to collaborate to ensure that sustainable, long-term actions were carried out.

As we progressed, it became essential to formalize my client's area as the process improvement lead, enabling them to drive operational improvements across departments. Once we established this leadership role, we identified additional areas that would support the intermediate steps, aligning their responsibilities and the improvement actions required. With these areas identified, we focused on aligning expectations, defining roles, actions, and responsibilities, and ensuring documentation would be comprehensive.

After this alignment, we reconnected with the internal audit team to confirm that the planned actions would effectively mitigate the risks. My client received approval to proceed with implementing the required actions. I continued to support the monitoring phase, identifying potential delays. Ultimately, when the process was reviewed and improvements initiated, the results were highly positive, resulting in a strong evaluation of controls in the follow-up audit.

How often, while implementing an action or a new tool for a strategic project, do we face this challenge: the lack of integration across processes and insufficient collaboration among the various areas involved? Collaboration is essential to overcoming these challenges. Each area has its own responsibilities and goals, but without clear alignment, communication becomes fragmented, and decision-making slows.

To achieve our goals effectively, we need to strengthen cooperation among the three lines. When working with clients from the first line, I usually focus on four key pillars to achieve success in projects: leadership, commitment, communication, and teamwork.

Leadership: Identify which area or individual has authority over the issue that needs to be addressed. If no leader has been assigned, either appoint one or seek assistance in selecting the right person.

Commitment: Collaboration only succeeds with genuine commitment from all involved. It is crucial to determine which individuals or departments need to support the leader, taking responsibility for specific tasks, so everyone understands their role in resolving the issue.

Communication: Ensure that tasks, objectives, and expectations are clearly communicated to everyone involved. Communication is the foundation for aligning the teams. Establish regular meetings and open communication channels, ensuring everyone is constantly updated on challenges.

Teamwork: Teamwork is the pillar that unites all the others. Ensure the entire team is working together toward the same goal. Encourage collaboration and support among team members to achieve the best results.

When these pillars are well identified, mapped, and shared, projects generally flow much more efficiently. In audit projects, consider how much time is invested on identifying the right areas and people just so that the audit can begin. Are these best practices being proactively shared with the first-line clients so they can prepare even before the audit begins?

Aligning the three lines based on leadership, commitment, communication, and teamwork — from the first line (business), with guidance and support from the second line (internal controls), and review and approval from the third line (internal audit) — creates not only an effective defense system but also a solid foundation for organizational success. When each line contributes in a strategic and integrated manner, risks are reduced and efficiency improves. This integration then changes how we view the sum of each area’s role: not as isolated lines but as a strong collaboration that brings value to the business.