Internal audit experience - audit rectification, what strange difficulties can be encountered?
ID: Internal auditor practice and actual combat
Whether the audit rectification is in place is the final node of whether the audit value can be realized, and the final procedure of whether the audit is perfectly concluded!
Only mentioning the problem without rectifying it is equivalent to not mentioning it!
In practice, it is still a distressing thing that it is difficult to rectify in place, and there are many difficulties and problems!
Let's talk about a few common situations:
1. Coping on the surface: One question was rectified, and one check didn't move at all
This condition is the most common, and there are two main reasons:
On the one hand, after the auditor issues the report, he thinks that the audit is over, and begins to devote himself to the next audit, and does not want or does not have the energy to seriously follow up on the rectification and improvement.
On the other hand, the audited unit believes that it is not important whether the rectification is rectified or not, anyway, after the audit punishment, it will be done with superficial articles.
2. Excuses: Your suggestions cannot be implemented at all
Q: Why don't you rectify it?
Answer: The suggestions you put forward do not correspond to the actual situation, and in reality they cannot be operated at all or encounter unsolvable difficulties.
Again: Why don't you bring up the audit report when you communicate?
People will only reply: "What you say is what you say! Do we dare to give opinions?"
3. The audit recommendations are not specific, unclear, and the responsibilities are not in place
You only said the audit recommendations, and you didn't say that I should rectify them? I thought that was the only part that needed to be rectified, and I thought they were allowed to rectify it.
You only said that you improved management, but you didn't say how to improve, in fact, we have made many internal improvements, but we have not yet improved in place.
4. It is difficult, the problem is comprehensive, and it involves a wide range of issues
Q: Why don't you rectify it?
Answer: This problem cannot be solved in a short period of time, it is an old problem accumulated over many years and left over from history, and we cannot rectify it at all by one of our departments or by me.
Again: Why don't you rectify the business within your own scope of responsibility? If you don't change it, he won't change it, and when will it not be rectified?
Answer: If the upstream department has not rectified, how can I rectify it? Only if I rectify it, it is useless! If the downstream department does not follow up, the business will still be the same!
5. It will increase the workload, and no one wants to do more
Correcting audit issues will definitely add work that doesn't exist in the first place, or add some repetitive workload!
That will make people busier and more tired: "My workload is already very large, and you have put forward so many rectification requirements, and we need to increase a lot of workload, and we can't keep it busy at all!
Although they are not against rectification, they will drag it on.
6. Fishing in muddy waters
Where there is a lot of oil and water, the more chaotic it is, the easier it is to profit from it!
If you figure out the water, no one will be able to catch fish, so what will you do?
Those who are profitable, will certainly not be willing to rectify!
The "fishing in troubled waters" mentioned here is not necessarily a direct economic benefit, but also includes the benefits of power, reputation, status, etc.
7. There are variables
The situation at the time of the audit recommendations was different from the current situation.
For example, if the ground is very dry, your advice is to water more! The day after you make the suggestion, it will rain heavily, so you don't need to water the ground!
Or, when you make a suggestion, the business is still there, but after two days the business is canceled, and the department is also canceled, so there is no need to rectify it.
Or, if there is a new problem in the original rectification process, if it is still rectified according to the original requirements, the problem will be even greater!
8. Conflict of Opinions
The audited unit did not agree with the recommendations put forward by the audit!
Or the other party clearly said: I would rather bear the problems that arise in the management and the risks caused by not rectifying, and I don't spend energy to rectify.
At this time, the suggestions put forward by the audit are only for high-level decision-making! Even if the high-level has approved the audit report, the audited unit will still be involved again!
9. Insufficient attention: My business is more important than the audit rectification!
Don't value or care about audit recommendations!
You say yours, I'll do mine, or rank the rectification matters after the others,
For example: "Our business is very important, we can't stop doing business because of audit rectification?"
"The rectification will affect our performance, if the performance does not come up, all the bonuses of all departments will have to be deducted by half!"
Dear, pay more attention to forwarding!