Well, of course not! How funny of you to both use a bizarre example!
However, don't the words 'scope' and 'criteria' play a key role here? Before we run off assigning an internal audit based on an external audit criterion - head count - wouldn't it be important for an audit manager - like Ajit - to consider the 'focus' of the audit? If the objective is to diagnose and isolate a process issue and the scope of the audit is just two or three work stations on a line with 100 people, what would the auditor be doing taking a 'representative sample of those 100 people?
No need to answer gentlemen - we're not going to agree. I'd hoped that people reading here might get to see a different approach discussed.....
However, don't the words 'scope' and 'criteria' play a key role here? Before we run off assigning an internal audit based on an external audit criterion - head count - wouldn't it be important for an audit manager - like Ajit - to consider the 'focus' of the audit? If the objective is to diagnose and isolate a process issue and the scope of the audit is just two or three work stations on a line with 100 people, what would the auditor be doing taking a 'representative sample of those 100 people?
No need to answer gentlemen - we're not going to agree. I'd hoped that people reading here might get to see a different approach discussed.....