Consider an auditor as a corporate leader. Then, how being realistic or pessimistic affects the audit communication process and auditor effectiveness?
Being vague or diplomatic enhances relationships long after audit findings are remediated. As a leader, an auditor facing hard facts about lack of compliance may need to communicate the causes of low-level of performance. This can reframe any problem into a more pessimistic and less remediation-oriented focus.
An auditor being a leader has to balance the need for productive relations within an organization and frank assessments of condidtions. The concern is, of course, that by the way exceptions are framed, an auditor may be creating a self-fulfilling prophecy, positive or negative one.
What are your thoughts or experiences regarding this?
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