We know that it is of the highest importance as auditors to ensure we have clear communication between all parties, which in our case means the auditor and the auditee. Using open questions can often help to minimise miss communication as the auditee is able to explain the process rather than to ask simple questions which require an answer.
Clear communication translates into the need to ask clear questions and mutual understanding of the sent and received information, we must always speak in specific not general terms. In addition where appropriate and where it will provide additional understanding to ask follow up questions in an attempt to negate potentially unproductive responses.
The obligation rests with the auditor to explain the background and the need for the information which is being sought in support of the audit, this is primarily in order to provide rational and context to the auditee and to enable a better level of communication.
A good auditor will pay attention to what is not said, sometimes omissions are made for good reasons, maybe connected with relevance but the reality is that as an auditor you need to expose yourself to as much information including background information.
Another potential area which can lead to misunderstanding or miss communication is due to unwanted assumptions being made by the auditee, such miss communication may go unnoticed and may in fact lead to misunderstanding.
The auditor needs to develop new listening skills typically by being totally committed to the answer to remain attentive while the auditee is explaining and by showing through body language that he is paying attention to what is being said by the auditee.
Try to avoid the temptation to be distracted to look through your notes or to allow yourself to drift – stay focused (Auditing is actually very mentally tiring). In addition you MUST avoid any form of bias where you allow expectations or pre conceived ideas to allow you to sway the audit findings – A good auditor will always behave in an impartial way.
The auditee’s body language is also an indicator which can contribute to the effectiveness of the audit tone of voice and attitude are major contributors and can serve to indicate the well being and comfort level of the auditee.
Learn to follow best practice reflective listening behaviour, to do this successfully you need to repeat what the auditee has explained to you but to do so in your own words, in doing so you are able to demonstrate both understanding and empathy for the auditee without appearing patronizing in any way.
