Our advice
Conducting an internal audit

Auditing is an objective exercise. We must not allow ourselves to be influenced by the measures adopted by those being audited. The point is to reason in terms of results, not means.

In the same way that you shouldn't pass on your own vision or experience to the auditees, you should approach the audit with a naïve and humble eye, seeking to understand how things work and to determine whether they are working well, i.e. whether they are leading the auditee to achieve its objectives.