¿Cuáles son algunas estrategias para hacer frente a situaciones o hallazgos de auditoría difíciles o desafiantes?

1. We need to anticipate potential hurdles: Prior to the audit, identify areas prone to controversy or difficulty based on past experiences or industry trends. This proactive approach allows for pre-emptive planning and preparation. 2. Gather relevant information: Equip ourself with a thorough understanding of the auditee's operations, policies, and procedures. This knowledge base fosters informed discussions and empowers you to anticipate potential issues. 3. Develop a clear audit plan: Outline your approach, objectives, and communication strategy to ensure a focused and efficient audit process.

Audit planning is very important element for handling difficult or challenging audit situation or observation. It is correctly said that well plan is half done. Auditors planned work of high priority and use the audit resources in the best possible way. while planning one should consider the objectives of that audit, inherent risk around the process and assess the risk priorities. This would help foresee all the possible counters and one would be well prepared to confront.

* It's essential to foresee potential obstacles: Before commencing the audit, pinpoint areas that might be contentious or challenging, drawing from previous encounters or industry patterns. This proactive stance enables preemptive strategizing and readiness. * Acquire pertinent information: Arm yourself with a comprehensive grasp of the auditee's activities, protocols, and processes. This foundational understanding nurtures informed dialogues and enables you to predict possible complications. * Craft a concise audit strategy: Define your methodology, goals, and communication tactics to guarantee a streamlined and effective audit journey.

Transparency and materiality are the key things in difficult audit findings....If the auditee is transparent and explains the business situation which has resulted the finding and submit a time bound action plan to address the issue, auditor should consider it. Next thing is materiality. If the finding is material enough to change the Financials and outcome - auditor should take the call accordingly. As auditee, I have always been very transparent and upfront with auditors on likely exceptions (example - overdue debtors, stock provisioning, deferred expenses).

1. Open and active listening: Actively listen to the auditee's concerns and perspectives without interrupting or dismissing their viewpoint. Create a safe space for open and honest communication. 2. Seek to understand: Strive to understand the underlying causes and motivations behind challenging situations or findings. This empathetic approach helps build rapport and facilitates 3. collaborative problem-solving. Acknowledge emotions: Recognize and acknowledge the emotional response of the auditee, whether it be frustration, anger, or defensiveness. This validation de-escalates tensions and promotes constructive dialogue.

Listening and empathizing is the most important skill for internal auditors. The way to ask question, to listen and to ask additional questions building on what has been said before is key. It gives the interviewee the impression that he is taken seriously and he feels understood by the auditor. This skill set is best to be acquired in a course on effective communication skills and also mediation.

It is always important to communicate clearly from the get go. Listening should be taken seriously, this creates room for empathy and allows for a seamless engagement. Above all findings must be communicated in details and objectively while proffering actionable recommendations.

One thing I have found helpful in the above situation is practicing active listening techniques, such as maintaining eye contact, paraphrasing to ensure understanding, and acknowledging the emotions and perspectives of the auditee and other involved parties.

Clear and concise communication is the key. Articulate your findings and recommendations clearly and concisely, avoiding technical jargon and ensuring your message is easily understood. Factual and objective documentation for all the things. Document all discussions, agreements, and disagreements with supporting evidence. This comprehensive record ensures transparency and accountability throughout the audit process. Maintain regular communication with auditee and other stakeholders. Keep the auditee updated on the progress of the audit and provide timely responses to their inquiries. This proactive communication fosters trust and avoids misunderstandings.

Le respect des normes internationales du CRIPP et des méthodes d'audit doivent permettre l'élaboration d'un travail documenté, formalisé, étayé et fiable garantissant la piste d'audit. Des travaux de "pré-restitution" auprès des principaux concernés par l'audit permettent également d'anticiper les difficultés.

In this situation, I make sure to communicate and document things clearly and without bias throughout the audit. This means using easy-to-understand language, providing evidence for findings, and promptly addressing any questions or objections to keep things transparent and accurate.

As the auditors say, not documented not done. So documentation plays a significant role in auditing as well as regular communication with those charged with governance.

During a recent audit of the bank's risk management practices, I identified that certain risk assessments were not being performed regularly. To support my findings, I collected data on missed assessments and correlated them with instances of unexpected losses. Presenting this data-driven evidence, I was able to convincingly demonstrate the impact of the lapses and the need for more rigorous adherence to risk assessment schedules. This approach helped to overcome resistance and resulted in the implementation of stricter controls.

Collaborative problem-solving: Work collaboratively with the auditee to identify solutions and develop corrective action plans. This joint effort fosters ownership and increases the likelihood of successful implementation. Utilize mediation and negotiation: If necessary, seek the support of a mediator or facilitator to navigate complex situations and reach mutually agreeable solutions. Escalate appropriately: When disagreements cannot be resolved at the individual level, escalate the issue to appropriate management or seek guidance from audit supervisors.

One key skill set is mediation technique. If you know how to mediate before a situation escalates you can avoid a lot of damage to the reputation of the internal audit department and the organisation as a whole. Some internal auditors feel they need to be strict and do not develop emotional intelligent behaviour thus causing more frustration on the side of the audited area. If such situations repeat, the tension in an organisation might increase leading to unhealthy work conditions for internal auditors. The only way to avoid or mitigate is to adopt mediative behaviour to ensure that situations do not escalate.

Auditor should communicate the possible solutions for the audit findings as well as what is the benefits of the audit findings to the auditee and in turn the organization. The auditee organization may accept the findings if auditor is able to explain the findings benefits to the organization. Also, findings raised during the audits shall be communicated to the relevant audience during the entire course of the audit. This will help the auditee to understand the findings in better way and prepare for the clarification if any before closer of the audit.

During an audit of a high-stakes investment portfolio, I encountered significant pushback from the portfolio managers who were unwilling to cooperate. After several attempts to resolve the issues directly, I escalated the matter to the Chief Audit Executive (CAE) and the Chief Financial Officer (CFO). Their involvement helped to mediate the situation, underscoring the importance of the audit and ensuring that the necessary information was provided. This intervention facilitated the completion of the audit and the implementation of important controls.

Debrief and reflect: After the audit, take time to debrief with your team and reflect on the challenges encountered. Identify areas for personal improvement and refine your approach for future audits. Share best practices: Share your experiences and insights with colleagues to facilitate collective learning and enhance overall audit effectiveness. Seek continuous learning: Remain committed to continuous learning by attending training programs, reading industry publications, and staying updated on professional standards.

In an audit of the bank's customer service operations, I found that while there were issues with response times, there were also many instances of excellent service. In my report, I highlighted both the areas needing improvement and the areas where the team excelled. This balanced feedback helped to ensure that the team did not feel demoralized by the findings and were motivated to work on the areas needing improvement while continuing their good practices.

There is no guarantee of a conflict-free audit - we are all humans driven by emotions. So, humanize the audit - let people see that you are on their side. Main Strategy: all communication via Quality Team! To ensure clarity and avoid misunderstanding, esp. concerning findings. This keeps the process organized and ensures that the right stakeholders are engaged. During the audit: - communicate in constructive and positive manner - tell upfront what your role is - to verify conformity and ensure that standards are being met. You are not looking for NCRs. - let them know you can not provide direct advice or consulting. - Listen attentively! Understand their processes deeply. - Remain Objective - operate with Audit Criteria and Evidences.

Working collaboratively with auditees to develop practical and effective solutions for identified issues. In an audit of the bank's procurement process, I found instances of non-compliance with procurement policies, leading to inefficiencies and potential financial losses. Instead of merely reporting the findings, I worked closely with the procurement team to understand their challenges and constraints. Together, we developed a set of revised procedures and controls that addressed the issues while being feasible for the team to implement. This collaborative approach ensured that the solutions were practical and had the buy-in from the auditees.

Maintain professional boundaries: Uphold ethical conduct and professional standards throughout the audit process. Avoid conflicts of interest and maintain objectivity in your judgments. Seek external support: If necessary, seek support from external consultants or legal counsel to gain additional expertise and guidance in navigating complex audit situations. Embrace a growth mindset: View challenges as opportunities for learning and development. Embrace a growth mindset and remain open to feedback and constructive criticism.

Most of the time, implementing an audit finding is more difficult when the Auditor has to present an action as a change towards the risk mitigation compared to the process improvement points. Therefore, the control mechanisms that are suggesting, should be more practical and feasible to be adapted with the existing or suggested process. Hence the feasibility should be confirmed in advance & in writing as well as the criticism against the control action should be prior discussed. Further, this end to end process should be maintained with the independence, professional judgement & the skepticism to overcome the last moment disagreements.