Audit Management: Auditor's Code of Conduct
My first knowledge about an auditor’s job is to find the truth; determine whether the existing policies and procedures are being followed and implemented; and make sure that all statutory and government agency regulations are being met.
During the Audit Management training last July 6, we were asked “If your auditing skills were to be compared to an animal, what would it be?” Some answered dog, for some it was ants, but I chose the character of an eagle. Like an eagle, an auditor must strive to have a wide perspective in order to see the bigger and clearer picture.
An auditor must also be equipped with the right tools and with the right sense of self – or as Ms. Lorrie put it “KASH”: Knowledge, Attitude, Skills and Humility. An auditor should be independent, objective, proficient and free of any biases.
Another trait that an auditor should have and we all should take note of is the HEART. Sometimes, we get caught up in finding the truth and who is at fault that we forget that in auditing, we also deal with real people’s lives and not just with documents or policies & procedures. As Ms. Divine mentioned during one of the ASM meetings, “A number is just a number until you see and hear about the whole picture.” Part of an auditor’s job is asking the right questions and listening well.
But an auditor’s job does not stop at asking the right questions and digging deep through the system. More than this, we have to determine what would be beneficial to the whole organization; what MORE can we do to make it flourish and become successful and abundant; and if in case we do find a loophole, what we can suggest to prevent any untoward incident (fraudulent acts) from happening because of that loophole.
I am now a firm believer that our objective, whenever we conduct our Audit, is to determine if the existing system is efficient and if there is any other way we can improve it, ourselves, and our organization.
As auditors, we are considered as catalysts for change when we offer our suggestions and discuss areas of concern and improvement.
As auditors, we bring the gray areas to light and paint a clearer picture for the future.