5. Feedback

5.1 Experience as an internal auditor

Insufficiency and excess are often at the root of poor auditing performance.

On the subject of inadequacy, it is indeed extremely important to take time to understand the client's objectives and to study the documentation. It is unthinkable to draw up an audit plan before having read the documents and understood the client's expectations. The risk of not achieving the objectives set for the audit, and therefore of discrediting yourself in the eyes of the audited personnel, is very high.