Techniques The need for audit techniques – Integrating audits into the company – Time management – Conduct of meetings – Questioning – Listening – Non-verbal communication – Observation – Analysis – Audit collateral – Summary

In every job that we do we need to make sure that we understand the tools ofthe trade and learn the techniques which will make it successful. Auditing isno different. There are various things that we can do, building upon the basics that we have already discussed, which can make the difference between a good audit and a mediocre one. Much of what is often discussed as good audit technique should come almost automatically to those who are experienced and do it all the time – just as established lorry drivers know without thinking how to manoeuvre and reverse their vehicles, even though new trainees have to study the way do it at length and initially find it very difficult. Those who are new to the role, or who only act as auditors occasionally, will probably need to remind themselves of how to obtain the best from the activity each time that they are asked to join an audit team or conduct their own investigation.