AuditNet Resource List
Audit Programs
AuditNet Virtual Library
AuditNet Newsletter
Ask the Auditor
AuditNet Mailing Lists
Audit Jobs
Travel
Career Links
Partner Discounts
Search
Sign Guestbook
AuditNet Sponsors
Advertising Opportunities
About AuditNet
About Jim Kaplan
AuditNet Seminars
AuditNet Home Page

ATTITUDE

By

Vijay O’Meara Patel

(Guest Commentary by Kastuv Ray)

Introduction

A positive mental attitude is vital to the effectiveness and reputation of an internal auditor.

An extreme example of good attitude is where an auditor leaps out of bed in the morning, runs into the garden in their pajamas and takes a deep breath and inhales the air. They then have their breakfast; get dressed and go into work fully psyched up and charged for the day (they probably slap themselves in the face a couple of times and exchange grapple holds with family members.) These auditors take pride in their work, work extremely hard and are generally friendly and approachable. They also have a good reputation.

I will now pass you across to my colleague, Vijay O’Meara Patel who can fill you on real-life examples of good and bad attitude and let him explain why attitude is vital to an internal auditor’s role.

Attitude

A positive attitude is essential not only in your working life, but also for life in general. It determines how you are perceived by people you meet in different situations. Much research has been done in different fields of life and they all conclude that first impressions create a lasting imprint on your mind. These are difficult to shake off. Just think of the people you’ve met already and what your first thoughts of them were. Occasionally, you misjudge people, but generally the impression you perceived from that initial meeting was spot on.

What has this got to do with attitude you may say? A lot I reply! An auditor’s job is a difficult one as we only have a limited number of days to complete an assignment. Our attitude can make things easier or conversely, more difficult.

We’ll set a scenario of a pre-audit meeting to discuss the scope of an audit review. This can apply to any assignment. The meeting is sixty miles from the usual base of the provider and the fieldwork will be undertaken on site. At the meeting are the Managing Director, The Director of Finance, the Chief Accountant of the relevant Department and you the Internal Auditor.

Mr. Chelsea had a career change a few years ago, which to date has been quite successful. He is actively studying and keen to progress into Audit Management. He turns up for the meeting fifteen minutes prior to the start time and is immaculately dressed. He has prepared and read the audit brief and also undertaken some background reading in the subject area to ensure he is able to explain to the auditees, just what he intends to cover in the review. He is fully aware of the number of days the review will take and is prepared for the increased traveling involved.

Mr. Chelsea walks into the office when called, in a confident manner with a big smile on his face and introduces himself to everyone in the office. He shakes the hand of the three people and comments on the pleasant journey, even though he got stuck in road works twice. He makes an effort to chat about the location of the building and the layout of the office etc. to break the tension and put everyone at ease. Then the meeting begins.

Mr. Chelsea controls the meeting explaining in detail the full scope of the review and the number of days it will take. He asks who the contact officers are and that he will need to book meetings with them. Finally, he agrees the audit brief, including the start date and gets the Managing Director to sign two copies, one for him to keep and one for the audit file. Everyone was happy and the auditees were pleased that the assignment would be undertaken in a professional manner by a capable auditor.

Contrast this with Mr. Answer, who has had a varied career and has never stayed more than six months in one position. He has known about the meeting for a while and has been commenting endlessly about the amount of travel involved. He has already complained to the Senior Auditor that he won’t be able to travel to the offices everyday and he wants to work two days on site and three days at home. He was told that if the job demands being on site for five days every week, that that is what should be done. Mr. Answer insisted he would not do that.

Mr. Answer turns up for the meeting fifteen minutes late. His top button is undone, his tie is loose and he has a rucksack slung over his shoulder. His shirt is creased and he smells! He was sent the brief for the job weeks ago but has not read it. He is still unsure what assignment he is to undertake. When called into the office, he sits in his chair without introducing himself and says he had a nightmare of a journey topped off by the road works. He fiddles in his rucksack for some papers and then asks what area they want him to cover. The question is not directed at anyone in particular.

He tells the auditees that he will only be on site for two days due to the distance he has to travel. Obviously the meeting goes badly and ends with everyone still unsure of the scope of the audit assignment. The auditees have no confidence in the auditor and consequently the audit provider. They are left thinking that the entire company must be like this and how on earth they won the contract.

The attitude of the two auditors determined the outcome of the meetings. Mr. Chelsea was very positive, taking care of his appearance and manner and ensuring he was fully prepared for the meeting. His attitude gave the auditees confidence that the assignment would be conducted in a professional and pleasant manner, by a professional person from a professional company. It left them feeling positive and that they will do all they can to help.

Mr. Answer, on the other hand, had a very negative attitude from the start. He obviously didn’t want to go there and his laziness meant that he was unprepared for the meeting. A negative attitude breeds negativity hence he turns up for the meeting looking scruffy and smelling. The auditees were unimpressed and had no confidence in the auditor and more importantly, a negative impression and lack of confidence in the company. They felt like making things difficult for the auditor by being uncooperative.

If you were in the shoes of the auditees in this scenario, what would be your first impression of Mr. Chelsea and Mr. Answer? Who would you prefer to work for you? The answer is plain and simple. Attitude is everything to an Auditor.