“This changed world is demanding New and

Better things. The Quality which you should

possess to Win is definiteness of Purpose, the

Knowledge of what you want and a burning

Desire to possess it”

Quality to Win

1. Audit == Auditor Involvement + ?

2. Audit == ? + Auditee Involvement

3. Audit == Auditor + Auditee Involvement Involvement

4. Effective Audit = Proactive + Participative Auditor Auditee

Auditor - Auditee partnership

Auditor - Auditee partnership

Objectives of

Auditor

Same

Auditee

Achievement of,

Efficiency } Effectiveness } of Operations Economy } Sourced Systems & Procedures Proper Internal controls, checks & Balances Proper Compliance with Internal / External Rules, Regulations Sourced Financial Reporting

“Management Audit the

Driving Force”

Visible TopManagement

Support

EffectiveBusiness Group

Management Support

Co-operativeOperating

Team

Efficient &Contributing Suport Audit

Teams

Structured Audit

Administration

Well informedAudit

Sub-Committee

Strong Business Sense

Eye for detail

Exellent Inter-Personal Skills

Articulate Communicator

Necessary Stature to advise and guide at all levels

Personal Attributes / Traits of a Good Auditor

Follower of Strict discipline

Builder of a Good image for Audit

Effective Internal Consultant

On Values & Effective role of Auditor

Technical Skills

Human Skills

Personal Attributes

Qualities of Character

Skills, Attributes & Qualities

Adaptability

Understanding

Determination

Qualities of Character

Finding the Truth

Transmitting it

Interacting with Auditees

Persuading

Influencing

Negotiating

“All Complex & Delicate”

Auditors’ Effectiveness lies in

Perception of Audit - Not fault finding but Value Adding

Attitude towards Auditor - Facilitator

Participative Approach - Co-operation

Be Proactive and not Reactive

Make effective use of the Audit Opportunity

Understand the role of Auditor - Independent Assessor / Evaluator - Useful Feed back…………………..

(Not blame on Person / but on Systems / Controls)

Auditee

Efficiency + Effectiveness = Productivity

Producing a Result * Producing a desired Result

Doing thngs Right * Doing the Right things

Both Efficiency & Effectiveness are necessary for Productivity.

Doing the Right Things in the Right Way

Efficiency, Effectiveness & Productivity

Step 1

Actively listen to what is being said them show the other person that you both hear and understand them.

Step 2

Say What you think or What you feel

Step3

Say What you want to happen

Steps

Positive:

Self enthusiasm

Professional Approach

Service Provider Attitude

Full participation

Awareness of Time Plan / Quick decision where Plan is out of year

Learning from the past

Stimuli to Productivity

Negative:

Mindless work habits

Improper planning

Not checking the progress of work with Plan and taking corrective measures

Other Negative attitudes

Report will not be used People are not co-operative

Barriers to Productivity

The ability to say directly what is it you want, you need or you feel but not at the expense of other people

It means having confidence in yourself and being positive while at the same time understanding other people’s points of view.

Thus, being ‘assertive’ means having “self respect” and “respect for other people”.

(as opposed to ‘’Aggressiveness’ ie. Tough, Strong etc.)

Assertiveness - How do you define?

Aggressiveness / Passiveness

(Tough / Strong) (Gentle / Compassionate)

Why?

“It is important to be ‘Assertive’ not only to get more of what you want but also to feel better about yourself and your behaviour.”

Assertiveness - How do you define?

Therefore,

Effective Audit = Proactive + Participative Auditor Auditee

04/10/23

Thank You