Practical sheet | REF: FIC0343 V1

Conducting an internal audit

Author: Cécile MALATERRE

Publication date: December 10, 2017 | Lire en français

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6. Mistakes to avoid

6.1 Never refute a statement

Even if you are "mentally" convinced that a statement is false, never dispute it. Doubt always benefits the auditee.

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6.2 Avoid using certain expressions

"If I were you...", "You contradict yourself...", "I don't agree..."... This type of formula should be avoided. You're not in the auditee's shoes. A priori, you know less than he does. He's the knower, and you're the learner. Auditing demands a certain humility.

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