4. Our advice

4.1 Create pairs of listeners

When auditing is a one-off activity, as in the case of internal auditors, it's best to send your auditors out in pairs: in pairs, it will be easier for them to conduct interviews and take notes, and even exchange views on the findings.

4.2 Inform auditors and auditees in advance

To mobilize internal auditors for such an activity, it is necessary to plan in advance the constitution of audit teams. When drawing up your audit program, identify the audit teams. Discuss...