Practical sheet | REF: FIC0343 V1

Conducting an internal audit

Author: Cécile MALATERRE

Publication date: December 10, 2017 | Lire en français

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3. Observe the facts in the field, be tenacious

3.1 Auditing in the field

Auditing is an investigative exercise, and like all investigations, fact-finding is not just a matter of listening, but also of observing. This means observing people as well as the working environment. Interviews therefore take place in the workplace and during normal working hours. This means that if you work in a shift system, you'll want to make sure that from time to time you also audit people from different shifts, including the night shift.

Auditing in the field allows us to ask people to show how they do things. Asking them questions at their workstations also helps build their confidence: it's a matter of them doing "as usual" and explaining their know-how. Insist on being shown the practice, not being told the theory. It's...

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Observe the facts in the field, be tenacious