Dave,
Ask me the easy questions. The tough ones make me look bad if I get them wrong!!
How do we eliminate bias altogether? Not an easy task, perhaps impossible to entirely defeat. Let’s face it: we make decisions about things based on principles, values, and beliefs we hold dear to ourselves on conscious and subconscious levels that others may not hold. We are influenced by both types while we sort things out for ourselves. What is true for me may not be true for you, yet both of us are right. Weird, but true.
So how do we eliminate bias from auditing, particularly, internal auditing? If we look at Webster’s definitions on bias, we see “partiality” and “prejudice”. I think that in auditing, we as auditors must be impartial and fight the prejudice we are aware of. This is why I think that if we were to audit with a predisposition of what we are likely to find, then we will probably find it. This is neither fair, nor in most instances, proper. Given the time, it is likely that we could make a case one way or the other. We see it happening all the time. Sometimes, we are part of it.
In a small company, it is easy to know the shortcomings of another department. In these instances, we should excuse ourselves of the job of auditing that department. If an alternate can’t be found because of the limited resource of internal auditors, then recommend hiring a consultant, someone who will become a long-term association like your registrar. I’d call Marc.
I guess my answer in a nutshell is this: since bias will be present, we should do our best to be aware of the things we can (prejudices) and suppress them best we can while auditing. Avoid the obvious i.e., being told that there is a problem in an area so go find it. Be the independent and objective auditor.
Kind regards,
Kevin
p.s.
energy,
The most I had at any one time was around 12, although as you might suspect, some were just names on a roster. Now though, I am one of about 8 auditors at my present job without the responsibility of scheduling or training. Sweet!!!!!!
