Changing Perceptions - Brief Article

Internal Auditor, Oct, 2001 by Alicia J. Filak

INTERNAL AUDITORS HAVE A PUBLIC RELATIONS PROBLEM. Time after time, when I explain to someone what I do for a living, the word "auditor" consistently evokes a negative reaction. Clients often do not want their work product questioned and perceive audits as a personal affront. Such perceptions, however, can be changed if we are willing to take a proactive approach. Audit practitioners can help dispel the negative image of the profession by committing to open communication, fostering a sense of teamwork, and seeking assistance from their peers.

Auditors need to make every effort to promote mutual understanding between the audit department and the client. Although many internal auditors may proclaim, "We're here to assist you," these words can be meaningless if the auditors do not truly value the client's input. We should always try to understand the client's point of view and approach each assignment as objectively as possible. Of course, mutual understanding can only be achieved if the other party grasps our point of view as well. By taking the time to explain the objectives of the audit and the benefits it may offer, auditors can help ensure that clients have a better appreciation of the purpose for our work and its value to the organization.

Perceptions are affected by the manner in which we initiate and perform an audit engagement. Too often, auditors are seen as those who "bayonet the wounded." This perception may exist because many auditors approach their work as though they were soldiers on a battlefield. Treating clients as the "enemy" and viewing the audit process as a battle is not only counterproductive, but such behavior also represents a disservice to the organization. Auditors should instead try to view their relationship with the client as members of the same team working together for the good of the organization.

Some of the best tools for combating our negative image may lie within the collective resources of the audit community. Auditors can help dispel negative perceptions by drawing on the experiences of colleagues and the resources provided by professional organizations. Whenever possible; experiences should be shared with peers. Auditors who have successfully navigated difficult situations can inspire other auditors faced with similar challenges.

I am fortunate to work in an organization that recognizes and supports the value of the audit process and the skills of individuals. In our audit department, we are working through various transitions by implementing an integrated audit approach, gathering and incorporating clients' suggestions into our processes, and providing quality services. In fact, our efforts enabled us to earn The HA's Commitment to Quality Improvement Award in June 2001. Our accomplishments have proven that striving toward a more cooperative audit approach goes a long way toward building effective relationships with clients. Going this extra distance, I believe, is one of the keys to solving the profession's public relations problem.

Alicia J. Filak, CPA, MBA, CISA, is audit services manager at Fermi National Accelerator Laboratory in Batavia, Illinois.