Operational Auditing--Spring Auditor Follow-up Role  Timely review  Share the results  Respect auditee’s input  Minimize auditee interference  Emphasize preventative cost of quality

Operational Auditing--Spring Auditor Follow-up Sequence  Read auditee’s response  Discuss response with auditee  Conduct on-site reviews  Reassess the risk  Report

Operational Auditing--Spring Win-win Considerations  Do not force preferences  Focus on the what not the how  Avoid operations abandonment  Know when to hold them and when to fold them  Never attack individuals  Resolve verbally first

Operational Auditing--Spring Audit Evaluation  General description  What worked  What did not work  Recommendations

Operational Auditing--Spring Role of the Audit Director  Planning  Supervision  Department management  Senior management interface  External audit interface  Conformity with standards: TQM  Bottom Line: “It’s Your Program!”

Operational Auditing--Spring Key Issues for the Future  Expanded services  TQM reviews  ISO std. Reviews  Environmental reviews  Reorganizations  Mergers and Acquisitions  CSA  Outsourcing  Sarbanes-Oxley compliance  ERM-Enterprise Risk Management