The importance of the conversation

Audits happen in three phases. The first is the initial information gathering. The second is the analysis. And the third is report writing. Part of the report writing phase is reviewing the draft with the auditee. Sometimes I think this is the most important part of the audit. And,the most difficult. The analysis and discovery of the problem are the heart of the audit. Convincing the program that there is a problem, so that change will happen, is critical.

The audit report establishes accountability and enhances public confidence. It provides oversight of government services. But for the long term, getting improvements is just as valuable. Most employees are sincerely trying to do a good job. Audits focus on problems and, although we try to balance the report with an acknowledgement of accomplishments, the majority of the writing is about what needs corrected. So that conversation, the reviewing of the draft findings, can be difficult. But it has to occur.