Client relationships will make or break an internal audit department.
In my previous blog post, I discussed how often we fail to just ask people how things are going… or going wrong. Some of my best findings did not come from tests or scheduled interview questions but from talking to people about their jobs — what worked, what didn’t, and what they would change.
On LinkedIn, Tim Leech responded, “Why would rational managers share big concerns with internal audit if they risk being written up for material weaknesses/significant deficiencies or even offensive audit findings?” A valid question.
I replied that my comments were predicated on the idea that there was a good relationship between internal audit and its clients. I also made the point that, rather than originating from higher-ups, some of the most valuable information comes from those in the lower ranks — people who are just glad to have someone listen to them.