Lean Auditing

This chapter is adapted from my recent book Lean Auditing, published by JohnWiley & Sons (cf.

Paterson, 2015). The chapter is written for a non-audit audience and covers some key general

points about auditing, external auditing and then internal auditing, as well as more specific

insights about lean internal auditing. It also offers some wider reflections about lean ways of

working, particularly in relation to some of the cultural and behavioral challenges that need to be

recognized and managed.