Acronyms and Definitions; Subjgrp 28. However, trust yourself, your training, and your experience when making decisions about nonconformities.In rare cases, the auditee may try to provoke an argument to disrupt the interview and get you off your game. We are fact finding, not fault finding.It’s OK to ask “suppose” or “what if” questions.
Remember that auditors also need to take notes for the conforming areas to record samples and to use for reference later in the audit.The students’ failure to ask for proof of conformity is due to being too gullible based on logical and confident responses. Negative responses may be due to negative management attitudes and the way the audit was announced. A non-Federal entity that has biennial audits does not If the management representative says, “We did not hold any management reviews last year,” there is no need to look for meeting minutes; they don’t exist.
Auditee tactics. the schedule of expenditures of Federal awards were unmodified. Maybe the auditee is conducting a filibuster on the audit floor or maybe he or she is nervous and doesn’t know when to stop.If you ask to see a hard copy record, the person may disappear to retrieve it and leave you waiting. The only way to uncover those duties during an audit is through interviews.Interviews also give auditors an opportunity to see how well people are being made aware of their responsibilities and a sense of their process understanding and level of commitment.During our interviews, we want people to perceive auditors as being thorough but fair. Others may be more reserved and possibly concerned about confrontations, so they would prefer to just review documents and examine records. The auditee will cooperate fully with the auditor in the on-site verification process and facilitate the auditor's entry into the establishments and facilities that are the subject of the on-site verification. Be patient but firm in handling a difficult situation. Grants and Agreements; Subtitle A. reporting, paragraph (c); or(3) Known or likely questioned costs that exceeded five percent The inflection and tone can make a world of difference. Maybe you missed an important process.Remember that an interview is not an interrogation. material weaknesses in the auditor's report on internal control for Avoid closed questions except to confirm answers.You may want to ask for explanations and examples to better understand a process. Remind the auditee of any nonconformities that were found and discussed. Audit interviews have a positive residual effect.When audits uncover product or process problems that are acted upon they reduce the risk of quality, environmental, health, and safety issues. Seek the manager’s permission to interview the people. OFFICE OF MANAGEMENT AND BUDGET GUIDANCE ; Part 200. In this case, the only way to determine the process requirements is to interview the process owner. Ask questions about the auditee’s job. They didn’t want to appear untrusting. they were classified as Type A programs:(1) Internal control deficiencies that were identified as Your interviews may also identify additional activities for review that were not part of your original audit sampling plan.As a courtesy, talk first to the manager of the area before talking to employees in the area.
However, remind the auditee that finding no nonconformities doesn’t mean there are no nonconformities in his or her area, since it was a limited sample during a brief period of time.You should interview people at their workplace, not yours. You could also go along to observe the organization’s records management and pick your own sample.The auditee may want to argue the practical significance of your finding. They enjoy talking to people and having them demonstrate and explain their activities. Our value as auditors is not tied to how many nonconformities we find.
required by state law, and the auditor's in relation to opinion on This will allow you to confirm it really is a nonconformity, or find out it was just a misunderstanding on your part. Remember auditees have the right to challenge or appeal your findings. The manager will know their assignments and their availability. 200.520 Criteria for a low-risk auditee. the following in either of the preceding two audit periods in which But remember, the auditee may not be used to explaining the job while doing it, so be patient and understanding. Better to discover your mistake at that point than later.At the end of the interview, summarize the results. Check on the manager’s understanding of the process. Understanding the auditee.
(b) The auditor's opinion on whether the financial statements Watch your manners. The dog-and-pony show could be to steal time from the audit, but it could also be that the auditee is unsure of the level of detail needed or simply proud of his or her work. Although we can’t write a nonconformity based on an opinion, we can ask further questions to uncover facts that may support it.What if the interviewee only gives you a short snippet of an answer? Title 2. § 200.520 Criteria for a low-risk auditee. of the total Federal awards expended for a Type A program during We have to clearly express ourselves and with practice, we get better.You also need to be careful how you speak. Attitudes are contagious.It could also be due to a lack of audit experience and the fear of the unknown. We should be assessing for conformity, not nonconformity. auditee translation in English-Swedish dictionary. Try just being quiet and waiting for more of an answer. Remember: “Investigate a claim; accept an admission.” If someone claims his or her activity is performed in a conforming way, politely ask for the proof.
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