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There are two perspectives with this topic; one is management probably wants to cut costs and one way they see that is to eliminate full-time auditors and give their responsibilities to others already getting paid to be at work working, the other is top management not understanding what goes into auditing correctly and effectively.
Either way it's a up-hill battle to combat the forces of evil that most top management represent...
Depending on the size of the organization a full time auditor or staff of auditors is warranted but during economic downturns everyone wants to cut costs and if they (top management) does not see benefit to the audit process to justify the costs then they will want to cut costs in that area. It's all about the math unfortunately; being blinded to the hidden numbers that failing systems and lack of effective controls can lead too.
Just my initial thoughts on this....feel free to kick me around if you think I am way off base...
Either way it's a up-hill battle to combat the forces of evil that most top management represent...
Depending on the size of the organization a full time auditor or staff of auditors is warranted but during economic downturns everyone wants to cut costs and if they (top management) does not see benefit to the audit process to justify the costs then they will want to cut costs in that area. It's all about the math unfortunately; being blinded to the hidden numbers that failing systems and lack of effective controls can lead too.Just my initial thoughts on this....feel free to kick me around if you think I am way off base...

