Creating the right culture in auditing
Creating the right culture in auditing
The right culture in auditing. Culture is the way the company does business.
Culture determines what behavior is acceptable in the organization and what will not be tolerated.
For an audit firm that applies the concepts of this book, culture is extremely important.
for success:
The audit institution must create a culture.
To encourage and oblige professionals to always search for better ways to perform audits.
In such an atmosphere, auditors are always looking for ways to improve, they question the current situation.
And they try to remove the obstacles with phrases like “this is what we always do”.
They face humiliating faces. “Same as last year” is considered distasteful. New ideas and creativity are not only encouraged but also forced.
In other words, audit institutions with the right culture create thinkers, not robots.
Yes, you might say, “That’s not our culture, our auditors like to follow the previous year’s worksheets. “I’ve never heard a new theory from the people who work for me. If we put the robots out of business, we won’t have many people left.”
Remember that robots can become thinkers.
But for this purpose, culture change must be continuous.
This is one of the most important responsibilities of audit firm leaders.
Although they often do not recognize this.
If the culture of the institution is not the same as we said, the management is weak in guiding the auditing profession.
Unfortunately, it is not always easy to change the culture of the institution and it does not appear in one.
It is naive to think that, for example, a manager can issue an official order to change the culture immediately.
Check out the note below:
Example:
To all audit staff
From Herbert Jenkins, Director of Accounting and Auditing
Issue:
Our audit teams’ heavy reliance on previous year’s worksheets has drawn my attention when planning audits.
All employees are immediately instructed to get creative.
and design more effective and efficient audit approaches.
If you have any questions, contact me directly. Thank you
Yes, this note is funny, but with the trick used by most auditing firms,
It doesn’t make much of a difference. Management seems to think that if the institution buys new forms or issues new policies, there will be a major change.
Usually, the leaders of the institutions believe that periodical encouragement is enough.
For example, in a meeting with employees, they teach them to “improve efficiency” or “find better and faster ways to do things.”
what do you guess Nothing much changes. These are other variants of Herbert Jenkins’ note.
Cultural change is a broad topic, but progress can be made by implementing the following three steps
The main results are:
1. Ensuring accountability
2. Setting goals and measuring results
3. Creating awareness