The Audit Entrance Conference
First impressions are crucial, and the same holds true for the audit entrance conference. It serves as the auditee's initial opportunity to interact with you, making it essential to come well-prepared and let your amiable personality shine through.
Audit culture
The culture of your audit organization plays a significant role in shaping the agenda for the audit entrance conference. Before setting the agenda, consider the following aspects of your office’s culture and your own expectations:
- Should the auditee have a say in defining the audit objective?
- Do we seek feedback from the auditee on our audit scope and criteria?
- Can the auditee choose the timing of the audit?
- Do we prioritize transparency with the auditee throughout the audit process?
- Is it our plan to share the audit results with the auditee before the exit conference?
- Does the auditee already understand the purpose of this audit?
- When can we expect formal feedback from the auditee regarding our audit report?
Take caution
The level of auditee participation in the audit will influence the content discussed during the entrance conference. Remember that there are no strict right or wrong answers here. However, it's important to be intentional about the power you grant the auditee before the meeting. Keep in mind that if you don't take the lead, the auditee will!
Approach the situation with caution, much like a diplomat navigating a delicate negotiation. Careful handling leads to positive outcomes, while mishandling can result in complications.
Likewise, as an auditor, the entrance conference provides an opportunity to establish clear guidelines with the auditee, fostering a friendly and productive relationship. Remember that it's important to respect the auditee's environment. They most likely take great pride in the work that they do, and you are coming in as an outsider and reviewing their work for improvements.
Topics for the entrance conference
Consider discussing the following topics during the audit entrance conference:
- Audit objectives, including the criteria to be assessed
- Scope of the audit
- Planned audit methodologies
- Data and resources required from the auditee
- Identified risks thus far
- Actions taken by the auditee based on previous audit findings
- Introduction of your team members: names, roles, and contact information
- Introduction of the auditee's team members: names, roles, and contact information
- Any administrative support needed from the auditee
- Auditee's preferred work hours
- Auditee's communication preferences and desired frequency
- Planned completion date of the audit and expected publication date of the audit report
- Timeline for the auditee's response to audit results and findings
- Logistics and location details if the auditee provides a facility or workspace
- Overview of the audit process and what the auditee can expect from your team
- Involvement of the audit committee or organizational leadership in the audit
- Address any questions or concerns the auditee may have
Communication is key
Before concluding the meeting, make it clear that you value the auditee's feedback and questions. Express your commitment to resolving any issues they may have with your team. Provide your contact information and let them know your preferred communication method, whether it's phone, text, or email.
While thorough preparation is important, remember not to rush through the agenda. Take the time to actively listen and respond to the auditee's comments. By prioritizing their input and demonstrating genuine interest in their perspective, you can foster a positive and constructive relationship during the entrance conference.
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