Internal Auditing Problems that Auditors Face

hello all
need help
i need a book for that contains some problems that an auditor can face in his work.
and some examples for the problems and how can we solve these problems
thnx
eng. mohammad Alomari
ba55279b-8d89-40e0-a7fd-716c7255d267
1.03.01

Re: internal auditing Problems

mohalomari said:

ba55279b-8d89-40e0-a7fd-716c7255d267
1.03.01

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What does this alphanumeric characters mean?

Re: internal auditing Problems

mohalomari said:

i need a book for that contains some problems that an auditor can face in his work.
and some examples for the problems and how can we solve these problems

Click to expand...

I'm not aware of any such book and can't say for sure what problems an auditor can face during the course of audit but am sure that for being a successful professional, an auditor, in addition to having sound knowledge & skills of the subject & area concerned, must be:

a) ethical, i.e. fair, truthful, sincere, honest and discreet;
b) open-minded, i.e. willing to consider alternative ideas or points of view;
c) diplomatic, i.e. tactful in dealing with people;
d) observant, i.e. actively aware of physical surroundings and activities;
e) perceptive, i.e. instinctively aware of and able to understand situations;
f) versatile, i.e. adjusts readily to different situations;
g) tenacious, i.e. persistent, focused on achieving objectives;
h) decisive, i.e. reaches timely conclusions based on logical reasoning and analysis; and
i) self-reliant, i.e. acts and functions independently while interacting effectively with others.

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Ref: 7.2 Personal attributes (ISO 19011)

Re: internal auditing Problems

Perhaps you want to look into the CQA primer from ASQ?

Re: internal auditing Problems

QMMike said:

Perhaps you want to look into the CQA primer from ASQ?

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That would be the best bet inmy opinion. It comes with sample exams and answers to the CQA exam.

mohalomari said:

hello all
need help
i need a book for that contains some problems that an auditor can face in his work.
and some examples for the problems and how can we solve these problems

Click to expand...

What kinds of example problems/answers are you looking for? Things found during auditing? Inter personal problems? Problems from planning/scheduling audits, or reporting, corrective actions?
The list is almost endless, so if you could be a little more precise, it would help.

In my experience a book isn't much help. You're more likely to get better help from a training course or by being coached by an experienced auditor.

i need probles for all these things "Things found during auditing? Inter personal problems? Problems from planning/scheduling audits, or reporting, corrective actions?"
i cant find any course or something can help me

mohalomari said:

i need probles for all these things "Things found during auditing? Inter personal problems? Problems from planning/scheduling audits, or reporting, corrective actions?"
i cant find any course or something can help me

Click to expand...

There is a very nice book I read about auditing. The title is Quality Audits for Improved Performance by Dennis R. Arter. The author is very practical, far from being a bunch of theory I found this book very well oriented to the audit arena.

This is a link:

http://books.google.com/books?id=N4...m=4&sqi=2&ved=0CCQQ6AEwAw#v=onepage&q&f=false

As for problems you can find in the audit profession, they are endless. After many years of auditing I still find new ones . One way to deal with them is to put the persons with the adequate profile on an audit team or help them to develop such profile or competence. The standard ISO 19011:2002 has a whole section that describes the recommended profile for an auditor, which includes the personal attributes, knowledge, skills, etc.

Management involvement is equally important for an internal audit process to be effective

Here's a list I use in my auditor training, focused on the Conducting (vs. Planning) part of the audit:


- Resistance to “authority:” Some folks just don't like anyone "checking their work" and will try to avoid being cooperative.

- Attempts to divert from the topic: Others may not want to provide the truth, or may simply be a "good ol' boy" who'd rather talk about his fishing trip.

- Fear or uncertainty: If you ask people to list words that come to mind in the US the IRS is always on the list. People have a natural aversion to auditing, and will often be fearful, nervous, etc. even though they have nothing to hide.

- Conflicts between auditees: Sometimes one person will disagree with another over an answer the other provided.

- Challenging the system: People are sometimes frustrated over what they believe to be constraints, bureaucracy, etc. of having to follow procedures, and will try to unload on the auditors.

Just a few, and there are many more. Reading the ISO 19011 standard, a good book on auditing, and attending a course for auditors should give you a good foundation. The rest is based on experience ... do it, experience it, respond, learn from it.

thnx for the book
but how can i download this book as pdf ?