TABLE OF CONTENTS In Chapter 8 of this book, we discussed the importance of creating and maintaining good working relationships with individuals outside the audit team. However, the lead auditor must also ensure that all the individuals in their audit team work well together.
Before we do this, we must recognize that many audits are undertaken by lone auditors. This has its difficulties.
Many audits are carried out by a singleton auditor, even in quite large organizations. However, as we said in Chapter 3 of this book, this is not an approach that we would support or recommend.
When there is a need for analysing and synthesizing the many and various strands of information coming in from a variety of sources to arrive at an opinion about the effectiveness of a business control framework (BCF), there should be at least two auditors on site, with access to a senior colleague off-site please see A-Factor 21 on page 74.
By the time an auditor has completed half to three-quarters of the review and verify stage in the auditing methodology described in this book, they will have generated a vast amount of information about the way in which the auditee and their subordinates have created and are using each of the elements of the BCF (or multiple control frameworks). The auditor may also have decided which controls he wishes to verify/test for application and effectiveness, and possibly have got the results of verifications already carried out. After...
