Articles

Internal Management Systems Auditing
Back to Basics - The Opening Meeting

by Andy Nichols

The previous 4 articles on Internal Auditing have taken a look at aspects of an Internal Management Systems Audit Program primarily directed towards the planning and preparation.

Often, some of the 'formality' or structure of the audit process can be overlooked, or lost completely, to make audits 'easier' or to save time etc. The loss of formality can often be to the detriment of the audit.

This article takes a look at the very start of an audit and examines why it's so important for an internal auditor to hold an Opening Meeting.

"Start as you mean to continue."

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.

Such a formality is suitable and appropriate for Certification Body or other external audits. After all, this may be the first time the auditors have set foot inside the place! The auditors are often required to provide evidence of having conducted the audit to representatives from the Certification Body's Accreditors or a Purchasing organization. There was a time when such meetings were massive affairs, with many people in attendance and lots of coffee and donuts!

So does an Internal Management Systems Auditor need to go through the same degree of formality? Do your organization's internal auditors understand the true purpose of the Opening Meeting - or do they simply 'go through the motions'? By simply considering the following four aspects, you may make a significant improvement to the manner in which your internal audits are perceived - with great results.

It is true to say that as a prelude to the performance of any audit the auditor must introduce his or herself to the management of the department or process being audited. It's an important matter of protocol for the following reasons:-

• "Manners maketh man" - No matter how familiar the auditor may be with the organization and its personnel and staff, it is correct and proper to ensure that the management of that organization knows they're in their work space, engaging in discussion with their personnel. The audit could (in certain management cultures) be taken negatively by individuals since the auditor's presence can be a distraction from their work, so it's in the auditor's interest to ensure the maximum support for the audit.
• Which 'Hat' are you wearing? - The activity of an opening meeting gets people thinking about the person who's doing the audit in a different role. Many people who have the task of Internal Auditor also have a 'regular daytime job'. Let's not forget that in the role of Internal Auditor, you are in fact a representative of management - and that may not be how other people in the organization see or know of you. They may know you have a 'regular daytime job', but not what you're doing as an auditor.
• Basic introductions - Despite working for the same organization, this may be the first time the auditor has set foot in that department/area and the personnel may never have met the person doing the audit. Hopefully, the auditor will have spent some time in the planning phases in discussion with the management of the department/process being audited; however, for the personnel who are involved, that may not be the case.
• Engage! - Meeting with the Process owner or management of the department at the outset of the audit also provides the perfect segue into the audit 'proper'. It is at this juncture, between the finish of the opening meeting and the start of the audit interviews and evidence gathering, that the auditor can begin to engage with management about their process and the objectives, the results they are achieving and any continual improvement activities which have been undertaken.

By starting the audit on a positive note, with proactive behaviors, the auditor has a much better opportunity to ensure a higher 'tone' of the audit is maintained and that the result is more acceptable to the people involved. This is particularly important when gaining support for actions from management at the conclusion of the audit. Management is much more likely to support what they were involved in and, consequently, understand.

The actual Opening Meeting may not need to be a big affair, with agendas, attendance sheets and a lot of pomp and ceremony. Chances are there will be no free coffee or donuts, either! Simply spending a couple of minutes in discussion with a manager may be all that's required to cover the key points of the audit. However simple it is, that few minutes can make a world of difference to the effectiveness of an audit.

In the coming series of articles, we'll take a look at some more of the basics of the Internal Audit Process which are fundamentally important to its success and effectiveness.