That old (British) adage is so true, particularly for an internal auditor. The way in which an internal audit begins often sets the scene for the way audits, and the auditor, are perceived by those who are part of the audit as well as those looking on.

Most auditor candidates who attend Internal Quality Auditor Training courses are taught that there must be a formal opening meeting, with people from the organization seated around a table, where sign-in sheets are passed around and a lengthy agenda is discussed by the auditor. This agenda can list ten or more items, including whether safety equipment is necessary, matters of confidentiality, complaints handling and more.

via NQA, USA Articles – Internal Auditor Basics.