Internal auditors often assume that their main difficulties lie with management. It is to be expected that those in management are protective over their processes and decisions, but amidst a comprehensive internal audit, management is the least of your worries. Employees can be one of the most challenging barriers when gathering information, and citing your good intentions is not always enough.
You are an outsider.
Building a strong partnership starts with management. Those feelings of trust aren’t always felt by lower-level staff that have not been involved in your previous discussions. They may not be aware that you’ve been working diligently to understand the workplace culture and the intentions of the organization. It is up to you to remind employees that your questions are required and they may result in improved processes and maintained compliance.
There is a difference between questioning and evaluating.
Although questioning is an essential part of auditing, there is a notable difference between judging decisions that have already been made and a neutral evaluation of outcomes. Your job is to simply observe and evaluate. You are not there to decide whether management made poor decisions. If your tone suggests that you disagree with management, employees will be on the defensive. This could be due to company loyalty or fear of losing their job. Pose your questions carefully, or you will alienate those in the organization that have the most essential information.
You are not being transparent.
Details of the audit can’t be disclosed to every employee that asks. However, sneaking around the building or asking for files that management hasn’t cleared for the audit yet looks suspicious. You have rights to certain information, but how you go about obtaining that information will determine whether the employees trust you. Discuss compliance with employees and mention how processes could potentially be improved to make their jobs easier. Clients may provide more information than you need if you are honest about what you need.
An internal auditor must consider how their audit is perceived. If employees are resisting your questioning, you need to look at your own actions first. You need relevant data to support any observations. A good relationship with employees is the first step in gaining substantial information. A successful internal audit does not have to be challenging for either party. It is all about how you present yourself and the process, and if you have truly put your heart in the audit.
