Don t be caught with your pants down! Run your business as if there will be an audit every day.
It is my humble opinion that well run businesses do not need audits. However, then comes the real world. I must admit that I cannot remember having been a business where audits were not beneficial - WHEN DONE CORRECTLY.
I give credit to scheduled audits (at least in some companies) for ensuring a certain level of discipline in performance.
ISO 19011 - Quality and Environmental Management Systems Auditing Forum Discussions