The Audit Diaries | S01 | E03 – The Cunning Auditee

The Audit Diaries 

Season 01 : Managing Auditee 

Episode 03 : The cunning Auditee 

In this episode of audit diaries, today we will discuss about the cunning auditee. He is the most dangerous of all. He is smart, he is friendly and on the top of it he is very cunning. He always tries to make his numbers in front of every one, be it his boss or you or higher management. First, he creates a mess all by himself only to act at Saviour in the end.

He would mould a situation to later on highlight himself- In a small and very common example, he would not share readily available data critical to observation when once highlighted by the auditor, but, later on, when the observation is highlighted to the management, he would share the same data (which he chose not to share when demanded previously) only to prove that he had a back-up if some process related audit observation arises. In short, he is a Saviour!

Few other acts of the cunning auditee: 

1. In front of you(auditor) he will tell you loopholes in other processes (Those that do not involve him)
2. In front of his boss, “Auditor knows nothing”  and when with auditor, “boss is the Devil”
3. Purposely shares incomplete information with you

How to Spot a cunning auditee :

1. Without asking, he would be sharing critical issues in other’s process
2. The one who tries to become extra friendly and gossips bad thing about his boss on a repeated basis
3. Always tries to communicate with you verbally, even if you had asked for information on mail.
4. Difference in his words and opinion when in private vis a vis in front of the forum

His only motive is to come as a winner in front of everyone at the end of the audit. So beware of such persons or else you have to pay price.

Thank You !!

Also Read : The Internal audit Story : S01E01 – The Smart Auditee

The Internal audit Story : S01E02 – The Friendly Auditee