Auditee Behavior

Sometimes the politics of auditee behavior can be quite amusing. Auditees telling you everything they think you want to hear can be humorous at times. Likewise auditees that absolutely refuse to cooperate can also seem strange.

At the same time, both can also be frustrating and hurt the audit process. The auditee who refuses to answer questions, either through ignorance, or defiance makes the audit that much more difficult. Auditees that challenge every finding, or continually interrupt the audit for one reason or another waste valuable time and limit the audit effectiveness. If the auditor is viewed as a threat, the auditee behavior will reflect that threat. If the auditee feels that the auditor is interested in working with them, not to “catch” them, they will behave accordingly.