Timing

Good audit timing can be defined in several ways. It is impossible to audit everything frequently or at the same time. So making a decision about timing of the audit can be related to risk - all signs suggest that if action is not taken, significant harm could occur. Timing can also be defined in terms of relevance. The audit's value is diminished if the data or analysis used to make conclusions is old. But the timing that I most enjoy is when management is ready to change and an audit helps them make that change. In those cases an auditor almost becomes a partner with the organization. The mood is receptive and management appreciates the additional information. But, sometimes an audit is about a service that management and leaders had not even thought about and assumed was working effectively. Good timing in that case is raising a red flag that the service needs attention because it is not performing well. The response to these types of audits is usually less receptive as management is taken aback.