Internal audit culture and gain more from others
Internal audit culture and gain more from others … Put yourself in my place and take the decision… It is better to try this work yourself to see the result… You are not familiar with the field you are auditing on… Recommendations are not practical and cannot be applied…
These were some of the statements that the internal auditor can receive while discussing the audit results with the stakeholders, what is the internal auditor’s reaction in this case, and what is stipulated in the internal audit standards to help the auditor to deal with these statements?
Availability of knowledge and experience
Availability of knowledge and experience in the field being audited is one of the elements of the success of any internal audit mission.
As it helps in significantly improving the process of reporting results and their acceptance by those concerned with them.
Results The Internal Audit Standard No. 1210 “Skillfulness” clearly indicated that internal auditors must possess the required knowledge, skills, and other competencies necessary to effectively carry out their professional responsibilities.
The standard also clarified that skill includes taking into account current activities and emerging trends and new topics, enabling internal auditors to present Appropriate Advice and Recommendations Internal auditors are encouraged to demonstrate their proficiency by obtaining appropriate professional certifications and qualifications.
Such as the CIA and other similar certifications offered by the Institute of Internal Auditors and other appropriate professional organizations.
Communication, negotiation, and persuasion skills for Internal audit culture
The most important skills for Internal Audit Culture that every auditor must possess and must work continuously to develop our communication, negotiation, and persuasion skills, in addition to skills of cooperation and critical thinking, and this is what is included in the Global Framework for Internal Audit Competencies issued by the International Institute of Internal Auditors, which referred to ten competencies that are not It must be possessed by every internal auditor, and the competencies are meant to be scientific knowledge, practical experience, skills, abilities, and personal traits.
Control and experience in the field of commercial intelligence and a group of other competencies included personal skills, which are communication skills, persuasion skills, and critical thinking skills.
Understand the other side’s point of view
I spoke in a previous article entitled “Not internal audit recommendations, but ideas” that the recommendations are ideas and suggestions from the internal audit that help protect the company’s assets and improve the controls over its operations.
The international internal audit standards did not include a definition of the term “recommendations” and linked this term to the required action To take it, in other words, the audit report must include what should be implemented by the stakeholders according to their point of view, as they are the ones who know what should be implemented, not the internal auditors.
This also means that they understand the other party’s point of view and assess the real risk.
In the end, the continuous development of the knowledge, skills, and competencies of internal auditors helps them to gain confidence in themselves and gain the confidence of others.
Finally, I leave you to answer what was raised at the beginning of the article, taking into account that internal auditors are part of the place in which they work and their role is to contribute to achieving the goals of the company in which they work.
There is a saying that says “If people love you, they will listen to you, but if they trust with you, they will work with you.”