ABSTRACT
Audits today are slowly shifting from the perceptions of a policing function to a collaborative, proactive approach to improving organizational performance. The benefits of collaborative auditing are tremendous, and the level of cooperation received from business unit leaders is much stronger when the audit is a collaborative approach to improving the business unit performance. However, the challenges from a historically rooted stigma that audits are performed only when things are bad or when a business is underperforming continues to weigh heavily on the minds of leaders of the audited entity.
