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 1. <Home>
 2. Blogs>
 3. Proactive Auditing


INCREASE YOUR VALUE WITH PROACTIVE AUDITING


PRE-PROJECT CHECKLIST FOR THE PROACTIVE AUDITOR 

Internal auditing has traditionally been done retroactively. That means that
auditors have historically reviewed decisions, activities, and transactions
after they occurred to determine whether those were done in a way that met some
criteria (e.g. laws, regulations, policies, procedures, contractual terms). The
results were then used to provide an opinion on the overall conditions in the
program or process reviewed. 

While the auditor’s methodology has relied on this practice and it has been used
widely for a long time, one of the issues with this after-the-event approach is
that the actions have already occurred. It is based on auditors focusing on
issue detection. While it is helpful to detect problems, auditors are
increasingly coming to the realization that deterring and preventing issues is
better than detecting and having to correct them later.  

This is the essence of being proactive.  

Taking a proactive approach to auditing can allow strategic initiatives to be
more successful. Download the rest of this article to learn more about why you
should be taking a proactive approach and how to implement it. Download the rest
of this free article using the form below.

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