You are a staff auditor involved in the audit of the Human Resources Department
ID: 2581198 • Letter: Y
Question
You are a staff auditor involved in the audit of the Human Resources Department of a large corporation. The senior auditor assigns you to review the department budgets and copies of employment contracts. You request the documents from the head of the Human Resources Department on several occasions. He consistently promises to get the documents for you, but never seems to get around to it. He is courteous, but he acts as if the audit is low among his priorities.
How would you handle this situation if you were the staff auditor?
How would you handle this situation if you were the senior auditor?
Explanation / Answer
As a staff Auditor: The staff Auditor shoild keep proper record of the requests made to the client for the sharing of information/Documents.If the auditee has a pattern of failing to meet the deadline for providing the requested documents without reasonable excuse then this should be brought to the attention of the senior Auditor.
Senior Auditor: He Should recognise whether the auditee is just trying to give them a poor working environment or whether the auditee is really preoccupied with other things. The staff auditor shoud make sure that auditee knows that you can ask the information on any financial aspect and theauditee is duty bound to produce the information for audit in atime bound manner. he should remain professional in his approach. He should analyse that how critical the pending information is i.e whether it can impact the true and fair view of the auditor. If the auditee has a patern of missing deadline in providing the information/data then the repeated issues and unreasonable responses needs to be escalated to the auditee senior management and he can ask the management to intervene or pause the audit untill the issue can be resolved.
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