One of the key aims of an internal auditor is to ensure that any observations or recommendations that are written into the final report are agreed to by the parties that were audited. That’s not to say that you will always be able to achieve this, or that you should leave out any observation that is likely to be disputed, but we should recognise that there are different ways of documenting the same issue, and some of these ways will lead directly to creative actions to correct the situation, and others will lead to hours of debate around the validity of the observation itself.

We suggest that there are two critical points in the auditing process to ensure that you do all you can to achieve a positive response to your final report.

The first is that if you have identified a potential non-conformance, you should be clear about this with the person being audited. Explain why you think there may be an issue, and give them an opportunity to respond and give any further explanations. Also consider that other people in the company may be better placed to respond to your concerns because they have a better knowledge of the issue. If, having given every opportunity to explain, you are still of the opinion that a non-conformance exists, be precise about the nature of the issue and document all relevant details. Share what you have written with the person being audited and ask for assurance of the factual accuracy of your statement.

The second key stage is to share the information during any feedback sessions with Management. These can take place during daily ‘wrap up’ sessions, or at the closing meeting of the audit. Here, it is critical that you share with the group being audited the precise wording that you intend to use in the final report. This gives the opportunity for any factual errors to be resolved, and also for any requested wording changes to be considered.

Taking these steps will ensure that there are no surprises in the final report, and increase the likelihood that it will be accepted and worked on constructively.