When the auditor becomes the auditee

Being audited is an experience that many individuals and businesses find nerve-racking and challenging. The scrutiny, documentation review and potential consequences can create a significant amount of stress. Now imagine undergoing an audit while simultaneously being a qualified auditor yourself.  

Many ISO-focused consultants are not only system developers, implementers and maintainers; they are also, quite often, qualified auditors. Here, I’d like to share a perspective of being on both sides of the auditing process.

A sense of trepidation

As a qualified auditor, having your work audited comes with a sense of trepidation. Not only is your work subject to scrutiny by an external auditor but also – and probably more so during an external audit – internally as well. 

If, like many, you provide consultancy services, then a common key performance indicator (KPI) is performance at external audit. Imagine explaining to your clients why you’re presenting them with a list of nonconformances from the external audit. How do you explain that, as an auditor, you didn’t know what to have covered, at least for the audit?

We must also avoid the temptation to enter defensive mode. It is quite common for auditors to interpret requirements differently and, as such, one party may become defensive in the assertion that their interpretation is the correct one.

Self-assessment

One of the challenges faced when undergoing an audit is self-assessment. As auditors, we are well-versed in auditing against set criteria, best practices and the importance of accurate records (auditors notes, for example) etc. However, this may not always be reflected in the work produced outside of our auditing duties. Personal bias and emotional attachment to our work can sometimes cloud judgement, making it difficult to be as rigorous when evaluating our own work as we would evaluate others.

It is important we don’t develop our regular work according to what is acceptable to an auditor. It is a trap that I fear some have undoubtedly fallen into.

"Maintaining independence and professional scepticism is crucial for auditors. However, when we are simultaneously being audited, achieving this balance becomes even more crucial."

Mark Walsh CQP MCQI, Director, Q-Sys Solutions

Independence and professional scepticism

Maintaining independence and professional scepticism is crucial for auditors. However, when we are simultaneously being audited, achieving this balance becomes even more crucial. As an auditor, we must try to separate our roles as auditor and auditee, ensuring we do not compromise our professional integrity. This requires a disciplined mindset and a commitment to treating our own audit with the same scrutiny we would apply to any other.

Enhanced insight and understanding

One advantage of being audited when already a qualified auditor is the enhanced insight and understanding gained from experiencing the process first-hand. We can intimately comprehend the challenges faced by both auditor and auditee. This unique perspective allows us to empathise with both parties in a more profound way, leading to improved communication, mutual respect and understanding throughout the audit process.

Mitigating conflicts of interest

While undergoing an audit, a qualified auditor must be mindful of potential conflicts of interest. We must maintain objectivity and ensure that our personal or professional biases do not compromise the integrity of the audit. This can be particularly challenging when dealing with situations where there may be a conflict between our role as an auditor and our personal or professional interests. Transparency and open communication become paramount in managing these.

Continuous professional development

The experience of being audited while simultaneously being a qualified auditor presents us with an opportunity for continuous professional development. We can learn from our own audit experiences, identifying areas of improvement and gaining a deeper understanding of practical challenges faced by auditors and auditees. This can prove invaluable in refining our own approach to conducting audits, as well as preparing to be audited.

Summary

In conclusion, auditing an auditor and being audited as an auditor can both provide benefits, such as enhanced rigour, professional insight, and improved communication. However, it also requires careful management of objectivity, potential conflicts of interest, and the need to address any defensive behaviour. By navigating these challenges effectively, the audit process can be conducted with integrity and contribute to the continuous improvement of auditing practices.