How can you ensure your audit team is impartial and objective during preparation?

3 Plan the audit activities

A third factor that impacts the impartiality and objectivity of your audit team is the planning of the audit activities. You should plan and schedule the audit activities in a way that ensures the efficiency, effectiveness, and completeness of the audit, but also that minimizes the disruption and interference with the auditee's normal operations. You should consult with the auditee and the audit client to agree on the audit plan, which should include the audit dates, duration, locations, methods, documents, resources, and deliverables. You should also ensure that the audit plan is flexible and adaptable to any changes or unforeseen circumstances that may arise during the audit.

4 Train and brief the audit team

A fourth factor that influences the impartiality and objectivity of your audit team is the training and briefing of the audit team. You should provide your audit team with the necessary training and information to prepare them for the audit, such as the audit scope and criteria, the audit plan, the audit roles and responsibilities, the audit techniques and tools, and the audit reporting and follow-up procedures. You should also brief your audit team on the auditee's background, context, processes, products, risks, and opportunities, as well as on any ethical, cultural, or safety issues that may affect the audit. You should ensure that your audit team understands and follows the audit principles, standards, and code of conduct, and that they are aware of the potential sources of bias and error that could impair their impartiality and objectivity.

5 Monitor and support the audit team

A fifth factor that contributes to the impartiality and objectivity of your audit team is the monitoring and support of the audit team. You should monitor and supervise the performance and behavior of your audit team during the audit, and provide them with the necessary guidance, feedback, and assistance. You should ensure that your audit team follows the audit plan, collects and analyzes sufficient and appropriate audit evidence, applies consistent and fair audit criteria, communicates effectively and respectfully with the auditee and the audit client, and documents and reports the audit findings and conclusions accurately and objectively. You should also ensure that your audit team addresses and resolves any issues, conflicts, or complaints that may arise during the audit, and that they maintain their independence and professionalism throughout the audit.

6 Review and evaluate the audit team

A sixth factor that affects the impartiality and objectivity of your audit team is the review and evaluation of the audit team. You should review and evaluate the performance and results of your audit team after the audit, and provide them with the necessary recognition, appreciation, and improvement suggestions. You should ensure that your audit team complies with the audit requirements and expectations, delivers the audit outputs and outcomes, and meets the audit quality and timeliness criteria. You should also ensure that your audit team reflects on their own strengths and weaknesses, learns from their experiences, and identifies and implements any corrective or preventive actions to enhance their impartiality and objectivity for future audits.

7 Here’s what else to consider

This is a space to share examples, stories, or insights that don’t fit into any of the previous sections. What else would you like to add?