ABSTRACT
Growing a garden requires nourishment as does developing customer relationships. Trust is the foundation of successful, long-term relationships. Auditors working in a collaborative environment that unknowingly have a policing attitude limit their contributions and hinder customer relationship development. Following up several weeks and months after an audit is complete, demonstrates commitment to the customer’s long-term success, and provides opportunities to deliver additional value. Audits and projects require a significant investment of time and resources. The audit liaison maintains a relationship with an individual customer or set of customers. As internal auditors, we often focus on the task at hand and ignore the human element of working with a diverse group of individuals with varying life and work experiences. Internal auditors should be judicious in referencing internal audit charters, reporting lines to the board of directors and executive management, and other means of establishing authority.
