How do you develop and maintain a positive and professional relationship with auditees?

It's also important to add that the auditor should ensure that the auditee feels at ease. It's normal for any auditee to feel uneasy or nervous. What's important is that the auditor remains patient, respectful and courteous towards the auditee. If the auditee cannot answer a question, the auditor should let them refer to an alternative individual.

I feel it's important to let the auditee(s) know they are not actually what I am auditing, it's their processes. My job is to ensure their procedures follow their specifications/ standards, which in turn the personnel should be following.

During the initial meeting with the auditee, I clearly explain the purpose, scope, and process of the audit. For instance, when auditing a bank’s credit risk department, I outline that the objective is to ensure compliance with regulatory requirements and to identify areas for improvement, not to point fingers. By being transparent about the audit process and emphasizing its value, I build trust and set a cooperative tone.

Remaining calm, positive is an important trait an auditor should show always during audits. This way you can make auditte comfortable and he/she will be in good state to handle audit and define process or data in front of you.

To develop and maintain a positive and professional relationship with auditees: 1. Foster open communication and transparency. 2. Demonstrate respect and professionalism. 3. Build rapport and emphasize collaboration. 4. Clarify roles and expectations. 5. Involve auditees in the process. 6. Provide timely and constructive feedback. 7. Maintain confidentiality. 8. Follow up on commitments made. 9. Engage in continuous improvement dialogue. 10. Practice professional ethical standards.

At the end you are doing your job, its not an interrogation, so its important to not feel more powerful and remain grounded.

After the audit report is issued, I stay engaged with the auditee by offering guidance and support during the implementation of recommendations. For instance, when I identified the need for enhanced anti-money laundering controls in the account opening processes, I offered to facilitate a training session for the staff to develop new procedures. I ensure regular follow-up meetings to discuss progress and address any challenges to further strengthen the professional relationship.

When presenting audit findings, I focus on being constructive and solutions-oriented. For instance, instead of merely pointing out a deficiency in the bank’s internal control system, I highlight the potential risks and provide practical recommendations for improvement. I also emphasize the benefits of implementing these recommendations, such as enhanced regulatory compliance and reduced risk, to motivate the auditee to take action.

Throughout the audit, I make it a point to actively listen to the auditee’s perspective. If an auditee expresses concern about the feasibility of a recommended control, I engage in a constructive dialogue to understand their viewpoint and discuss possible alternatives. This two-way communication ensures that the auditee feels heard and valued, promoting a positive relationship.

During the audit, I identified opportunities for operational efficiencies/potential areas for strategic improvement that are outside the immediate scope of the audit. Sharing these insights with the auditee demonstrates a genuine interest in their overall success and significantly enhances the relationship. In my experience, during loan documentation review, I suggested process automation opportunities in loan processing that can help the bank improve efficiency and customer satisfaction.