IGs More Collaborative and Less Adversarial

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.