10 Best Practices for Audit Fieldwork Execution

How are internal auditors perceived in your organization — as allies or adversaries? Fieldwork is a key time to build relationships of mutual trust with your audit clients, which in turn will lead to better collaboration and improved audit outcomes. These fieldwork resources will help you approach your next audit engagement in a more relationship-driven, efficient way. Fieldwork performed correctly and efficiently is crucial to a successful audit. Unfortunately, internal audit often carries a reputation as a regulator only interested in uncovering problems and delivering bad news. This negative perception can lead to apprehension around the audit for clients, especially if it’s their first time being audited.