One part of an internal auditor’s life is the eventual (in some cases constant) contact with an auditee who plays some type of game. The reasons for auditee games are varied, but mostly they occur because the auditee believes (or knows) that the audit will not go well. Despite what we say, and do, most auditees equate a nonconformance with failure of them, or their department. Senior management often exacerbates the problem by placing internal audit performance in manager’s overall performance evaluation.
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