2. Change the IG's method of operation to be more collaborative and less adversarial. (1) OIG's should conduct their reviews in a more collaborative manner with line management. Together, they need to develop a relationship built on trust. Government auditing standards strongly encourage a collaborative approach between auditors and auditees. However, many OIG's are burdened with a negative image because of their current adversarial relationships with line management. Such a negative image clearly indicates that some OIG staff either misinterpret the audit standards or simply ignore them. Too often, some OIG staff fail to give credit when credit is due, become obsessed with every infraction, blind-side the auditees, or fail to distinguish between the relevant and the insignificant. Together these practices lead auditees to conclude that auditors simply mean to justify their own existence rather than improve an auditee's program performance. This image could change if each audit begins with discussions between the OIG and management staffs on objectives and audit methodology. While the OIG must retain its independence in order to remain objective, obtaining input from line management will ensure that auditee concerns about the objectives and methodologies are addressed. If concerns are resolved before the audit, mutual trust may be easier to develop. Early discussion does not compromise an IG's objectivity and prevents potentially damaging misunderstandings at the audit's conclusion. More importantly, it also builds the basis for action on implementing audit recommendations.
You can attach your comments to this document. If you enter your email address in the empty box below and click on the submit button, you will receive via email a form that allows you to link your views to the NPR hypertext.
Subscribe Unsubscribe No Action