- An internal auditor must not embellish, or leave out, any information in the final report. An auditor could have an inclination to leave out information from testimonials which reveal that a certain employee, or department, is ineffective, which could lead to a dismissal or termination. Yet, the point of the auditor's report is to advise on how to become more effective, and this might require termination.
- For an internal auditor to make an accurate report that correctly details positive and negative aspects of a company's operations, trust must be established between the auditor and the employees. An auditor gains trust by not disclosing information, or the sources, he collects, unless he must due to legal reasons. An auditor must also respect the validity of employee testimonials, regardless of position within the company.
- While collecting, recording and reviewing information from testimonials, an auditor must make balanced decisions and reports. This balance can only come from exhausting all possible sources, and refusing to be influenced by testimonials that are intentionally harmful to the company.
- An auditor must be aware of her level of intelligence, in respect to previous experience with the field being audited and the process of auditing. If an auditor feels that her experience, or knowledge of the field, is insufficient, she must remove herself from the audit.
- An auditor must make efforts to further her skills in all aspects of the auditing process. While experience can only be gained during the auditing process, interview, reading, typing and human interaction skills can be advanced outside of the job. This development can be undertaken professionally, through seminars or conferences, or academically.
previous post