ABSTRACT
However, the need for preparation does not reside solely with the auditee. The audit can be wrecked just as easily by an undedicated, bored, or careless auditor in just the same way as by a bored or careless auditee. A successful audit needs advance preparation, irrespective of whether it is a one-hour instruction compliance audit, or a several day major SHE management or specialist audit. The audit may be initiated either as a result of a specific one-off request, or as a result of the operation of a rolling program. In the latter case it is quite possible that an approach from the auditor will be the first that local management know about the audit. It is quite common in these circumstances that the locals will not greet the announcement of an impending audit enthusiastically. It is part of the auditor’s preparation to ensure that the exercise is seen in a positive rather than a negative light.
