ABSTRACT
Creating and implementing an audit program is a dif˜cult task. Though the auditing process can have a great deal of value to an organization, there are a number of challenges that might be encountered. An understanding of the nature of these challenges can help to identify a strategy to address them if they surface throughout the audit program development and implementation process. Challenges that might be encountered include:
• Commitment from key stakeholders • Budget • Ill-prepared personnel • Technical problems • Lack of knowledge regarding a certain issue
Commitment from key stakeholders will be necessary in order for an audit program to be successful. Key stakeholders include:
• Chief executive of˜cer (CEO) • Divisional vice presidents • Regional managers • Plant managers • Shift managers • Maintenance managers • Fire chiefs • Department of˜cers • Training of˜cers
Each of these individuals will be signi˜cantly engaged in the audit or will have an interest in the outcome of the audit. Their commitment and ongoing support will be critical to the success of the program. It will be necessary to gain an understanding of how the audit program will meet the needs of these individuals.
