CHAPTER 4

Where to
Conduct Audits

While a conference room can provide a convenient and

somewhat private place to conduct an audit interview or to
review records, it is not a good place to conduct audits. The
people performing the processes the auditor is auditing do
not know exactly what the auditor is going to ask or which
evidence the auditor wants to see. Consequently, the auditor
will often have to wait while they leave to find someone or
get something. Auditees can more easily show the procedure
where it is actually performed. Records will be more easily
and quickly obtained as well.
If the auditor reviews only the records they brought with
them, then the auditor is seeing only what they chose to
show him. Explanations they give will be only what they
choose to tell the auditor and may be harder to follow. The

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