P3 Client Auditor relationships 11

  • Created by: mumuna
  • Created on: 26-05-13 15:45


Important of communicationg role and responsibilities of IA as it:

  • promote bette understanding in the organisaton on governance, risk and control
  • objective discussion of risk exposure providing what IA needs
  • change perception of audit - as policemen
  • enhances standing and credibility
  • promote sound relationships with staff when they lisen and show empathay
  • open approach is likely to result in request for advice and assistence
  • needed if IA is to expand work
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Structure of meeting

Begin with preparation and end with recording

  • Process as follows
  • introduction
  •  objectives
  • exploration > investigation? analysis >verification ALL FOLLOW ONE ANOTHER
  • summary
  • close
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Effective boby language + negotiation

body lanuguage

  • No arm barrieRs - arms open , plam open and hand not clenched
  • Consistent Head gesture - nodding/shaking and yes/no gesture
  • Eye signal - good contact - not staring helps build rapport
  • territories and zone - not cornor or invade personal space


  • what must be achieved - PREPARE - KNOW WHAT YOU WANT , UNDERSTAND . OPEN - put case and liste to theirs ARGUE - support your case and expose theirs
  • what like to achieve
  • what about other side EXPLORE - seek understanding and possiblity
  • what do IA negotiate - SIGNAL Indicate willingess to work together PACKAGE assemble trades CLOSE - Reach final agreement SUSTAIN - make sure what is agreed happend
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IPPF - Performance std - coordination

2050 Coordination

The chief audit executive should share information and coordinate activities with other internal and external providers of assurance and consulting services to ensure proper coverage and minimise duplication of efforts

Importance effective partnership with other review agencies - communication is key to allow independent and objectivity of parites to be protected and documented:

  • regular meetings to discuss plan & activities and result reviewed to allow coordination
  • ensure not undue exposure to assurance activities e.g acces to h&S report to see if IA can place reliance on work
  • opportunity - joint working with business staff  help understanding and right perspective
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IA partnershi with audit client

To carry out joint work agreement needed on :

  • task
  • info to be shared
  • how output is developed and presented
  • roles and responsibilities
  • say on validity of evidene and inclusion on conclusion

not ok on :

fraud investigation - as evidence has to be collected, retained and treated appropriately

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Barriers to good relations + solutions


  • Distrust
  • different agenda
  • reporting process
  • unclear role/responsiblities
  • non-appreciation of benefit of IA

To manage IA can:

  • keep regular contact
  • agree contact point
  • formal audit methodology
  • feedback quesinnaires
  • consulting/facilitation
  • attend staff briefing/training to learn about business
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Considerations + contributors to good relations

  • clarify role - agree Ia role and client role
  • credibiltiy - prepartion built over time
  • integrity - be factual and true
  • transparency - no hidden agenda
  • confidentiality- confirm findings and discuss with client
  • Trust - to be earned
  • Reliabilty - turn up and deliver

Contributors to good relations

  • enable acces to client system and process
  • promote positive image
  • enable quick + easy access
  • build accurate picture of system/process
  • help accomplish obj
  • result in robust evident


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IA Good characteristics

  • professional
  • listening to assimulate info for good understanding
  • understand business - whether fit for purpose
  • deliver practical solutions- achievable
  • risk, control and governane expert
  • Tenancity - finish what started

Also Set in code of ethics:

  • condidentiality - not disclose info unless obliged under law
  • integrity - perform work honestly with due diligence
  • competene - do task equiped to peform
  • objectivity - be impartial, independen & objective
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