Internal auditors are historically viewed as unwelcome guests. Whispers of pending audits blow through organizations, and before auditors have had the opportunity to announce their arrival, assumptions have already been made. It’s no wonder that there is resistance to audits. Often, managing your own expectations can help you better serve the organization you are auditing.
Risk is perceived differently.
Your understanding of risk could be completely different than what management perceives to be heightened risk. Companies are willing to take chances to further an agenda or pilot an innovative new product. Management may ask you to assist in identifying ways to mitigate risk, rather than point out the risks that they already know about. Knowing where you stand versus management’s opinions can help you be a better partner and build a strong relationship. It’s important to remember that your role as an internal auditor will change given the context in which you are working.
Open communication is crucial.
People perceive risk differently. Therefore, an open conversation should be the first step of your audit. An ongoing dialogue can help diffuse conflict and validate the concerns of organization managers. This allows management to gain a better understanding of your viewpoints and what you are trying to accomplish to further their business initiatives. This empathetic approach will do you many favors when you reach the exit interview. Hopefully, you aren’t met with managers who are preemptively defensive.
In the end, acknowledge that you’ve done all you can do.
There will be difficult audits that, despite your best intentions, result in uncooperative managers resistant to your findings. They may completely disagree with your points or believe that your concerns are not a priority. In such circumstances, you must accept that not everyone is open to change. Although it can be disheartening, you can leave knowing that you’ve done your job. You informed management of their vulnerabilities. What the organization does with that information is beyond your control.
An internal auditor can prevent resistance by establishing a good relationship with an organization. If management views you as a partner, rather than as an intruder, management may be more open to discuss risks and convey how processes can be improved. You must have confidence in yourself and your position as an internal auditor. Knowing your industry well can heighten your position as an expert, and you’ll be deemed more trustworthy. If you need help advancing your skills, the Internal Audit Career Academy can help you prepare for common auditing challenges, such as resistance to an audit.
