How does internal auditing maintain it’s independence & objectivity?

Maintaining objectivity can be one of the most demanding challenges for internal auditors. While they’re tasked with providing clear and unbiased assessments, their position within the organisation often complicates this responsibility. In this article, we’ll discuss why staying objective can be so challenging, explore practical strategies for cultivating unbiased reports and compare the role of internal auditors with that of external auditors.

Why is it difficult for internal auditors to remain objective?

It can be difficult to be independent and objective if you’re an internal staff member of an organisation. It’s common for internal auditors to get emotionally involved in the organisation and the people they are dealing with. They can get caught up in internal politics and it may become difficult to make impartial judgments and write impartial reports – they might even side with someone over an issue due to personal relationships, which can come through in threads of the audit reports.

So, how do you remain independent?

It’s important to practice the principle of sitting on the fence and staying objective. Asking yourself objective questions is key. Think – is the organisation doing what they said they would do? Then simply answering yes or no. It’s not up to you to decide what’s right, that’s up to the management team of the area that you’re looking at, the business unit, department, team, country or city. Your only intent should be to answer the questions from a factual perspective. Carry this mindset into how you report your findings, and that will help you to establish the independence and objectivity in that process.

What are external auditors and how are they able to stay independent?

External auditors can be unbiased because they’re not affected by internal politics, opinions, decisions or relationships. They come in as a fresh pair of eyes, and there’s no emotion involved, so they can do an observation of what’s happening in the organisation and really help you to identify how the business can grow and improve.

How does Citation Group help?

Our team of Auditors are able to come into your businesses and independently assess if you’ve met your requirements. With over 30 years of experience, you can trust us to deliver an unbiased report and audit. If you’re seeking an independent audit from a trusted certification body, contact us today.