ABSTRACT
Many audits are carried out by a lone auditor, even in quite large organizations. Audits require analysis and synthesis of many and various strands of information from a range of sources to arrive at an opinion about the effectiveness of one or more Business Control Framework (BCF). The auditors may have decided which controls they wish to verify (test) for application and effectiveness and may already have the results of verifications. The lead auditor should use the sixty-second rule when meeting each of their team for the first time for any audit, whether or not they know them already. Once the team composition has been finalized, the lead auditor should arrange to have an early one-to-one meeting with each member of the audit team. When auditors master the techniques – including the conscious use of language – they obtain better information with which to develop better audit findings.
