When an auditor conducts an “inquiry”, it will inevitably communicate with the personnel of the audited entity. How to communicate effectively to obtain effective audit evidence?
First, the purpose of clear communication
The purpose of clear communication is the premise of the auditor's “inquiry”. It is impossible to communicate without purpose. Before the communication, the auditor should have a rough guess about the reason for the misstatement of the audited entity, and prepare for the communication, clear the object of the communication, the question of the question, and the conclusion that can be obtained. Which.
Second, enhance the trust of the other party to you
The number of personnel in the audited unit will be somewhat contradictory to the auditors. They think that the auditors are coming to the company to “pick up the fault”. If I accidentally make a mistake, it will have adverse consequences. Therefore, when communicating with the personnel of the audited unit, you can find a topic that he is interested in and chat for a while. This can relax the mood of the person being inquired, increase the trust of the other party, and the audit evidence obtained may be more reliable.
Third, pay attention to the attitude of communication
When the auditors are communicating, they must be in a good state of mind, pay attention to the attitude of communication, and do not think that they are high on the inspection. A good auditor should be kind and patient in communicating. Colleagues who have listened to the audit work complained that the other party was arrogant when communicating. Like the prisoner, I just left with two sentences. Therefore, don't communicate in a condescending or accusatory tone. It is easy to arouse the other person's boredom. If you are unwilling to cooperate with you, you will find it difficult to obtain valid audit evidence from communication.
Fourth, the questions should be easy to understand