I think it depends on your point of view of the purpose of an audit!
If you are doing internal audits, then shouldn't the whole audit report be a confirmation of the good process controls etc in place?! A validation, if you like, that managements' system is, indeed, functioning effectively. Only when non-conformances are found will the message in the report be less than 'positive'.
If you are doing an external audit, since a lot of folks have a very negative perception of them, feel anxious etc., anything done to 'lift' the situation is good. The problem as I see it, is that in cases I've witnessed, external auditors have made borderline 'dumb' comments to add a 'feel good' factor to the audit.
Imagine hearing at the closing meeting (something that should be the basis of the summary report) that an organization has a 'world-class' internal audit program! What does that mean? Does management have to improve upon that? They've arrived! Actually, the internal audit program was substantially less than world class, but why let truth get in the way of saying nice things.
I need to get on with writing a book on "Internal Audits Done Right"...
If you are doing internal audits, then shouldn't the whole audit report be a confirmation of the good process controls etc in place?! A validation, if you like, that managements' system is, indeed, functioning effectively. Only when non-conformances are found will the message in the report be less than 'positive'.
If you are doing an external audit, since a lot of folks have a very negative perception of them, feel anxious etc., anything done to 'lift' the situation is good. The problem as I see it, is that in cases I've witnessed, external auditors have made borderline 'dumb' comments to add a 'feel good' factor to the audit.
Imagine hearing at the closing meeting (something that should be the basis of the summary report) that an organization has a 'world-class' internal audit program! What does that mean? Does management have to improve upon that? They've arrived! Actually, the internal audit program was substantially less than world class, but why let truth get in the way of saying nice things.
I need to get on with writing a book on "Internal Audits Done Right"...

). She commented on how good the game was (it was a close one) and noted how much the girls had improved over the last few weeks. I enjoyed hearing that, and from her perspective, I forget that probably the main reason she is a referee is because she enjoys volleyball, and enjoys watching the sport. Too, she is in the best spot to see things like that.
I like it, and it would be even better when it is clear to the people in the receiving end that they have to correct something.