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SpacerThe Role of an Auditor | Auditing Tasks | Human Aspects | Audit techniques | Practical Considerations

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Human Aspects (print ref: Part 4, Section 3)

Having looked a little at the mechanics of auditing in section 2, we now turn to the more human aspects of auditing. Recalling that a lot of compliance auditing involves gathering information by talking to members of staff we will discuss which behavioural characteristics are desirable in an auditor and provide advice and guidance on best practice.

Organisations should be aware that it could take days of intensive training to provide a prospective Auditor with basic questioning, active listening and body language interpretation skills. A comprehensive treatment of these subjects is obviously beyond the scope of this Manual and organisations who need further guidance on this type of training should contact an appropriate training company for more information. The following sections, however, highlight the key aspects of human behaviour that should be considered when carrying out Audits.

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Human Aspects

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