Abstract

By following ten guidelines, auditors can significantly improve the effectiveness of audits. Begin by making auditees feel like part of the team and asking general, open-ended questions. Be an active listener, but don’t let the auditee pick the samples. Try to associate the real effects of your findings with dollar values when possible. Don’t nitpick, and be sure to cite areas of specific strength. These suggestions will help provide a more positive image to all those involved.