ABSTRACT
Surveys can be used to collect information from many individuals while performing a variety of audit and consulting engagements. Surveys are also effective for reviewing intangible topics such as the ethical environment, the corporate culture, and entity-level controls, which require an examination of soft controls like integrity, values, accountability, leadership, openness, empowerment, and competence. Surveys should be conducted like projects so good planning and preparation reduce the likelihood that key steps will be missed and avoid wasting time and money. To conduct surveys effectively, the following stages are critical: Set objectives, design the survey, prepare the questionnaire, administer the survey, manage and analyze survey data and report the results. Surveys allow internal auditors to collect objective information to better assess objective and subjective topics, like the corporate culture, ethics, leadership style, and workplace politics. Repeating the survey over time allows internal auditors to compare results, perform trend analysis, and evaluate changes within the organization.
