Obstacles to effective auditors (Joel Kramer , CPA )
- Be a secret
- Do not educate clien
- Do ineffective reports
- Do not know the organization’s risks
- Do not build expertise
- Find problems, not solutions
- Do not teach staff to be good communicators
- Do not write an annual report
- Make audits long
- Never give positive feedback
- Do not let auditee see audit program
- Never share best practices
- Be evaluated on number of findings
- Never share software
- Consider auditees, external auditors and the audit Committee as necessary nuisances
- Finish every audit you begin
- Never deviate from the annual plan
- Dress-in an outdated fashion
- Do not assign senior staff to business units
- Do not have a newsletter or website or write for an organization newsletter
- Do not go to clien planning meeting
- Do not share good news
- Never do a special request
- Never let senior staff rotate to internal audit assignments
- Never do any of the above
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