As an Auditor, at the opening meeting of an external audit, you are informed that a recent internal audit has found many NCR relating to the in-house purchasing department. Corrective action has already been planned. It is therefore suggested that to audit this department again would add no value and asks if you could delete this department from the audit plan and spend more time in the production area. So some issues you would include in the response you would give to this request?
I would use a lot of diplomacy and tact, and politely would tell them that my audit has nothing to do with an internal audit. As an external auditor, I would like to do my own audit, collect my own evidence and arrive at my own findings. So, I could not delete that department from the audit plan.
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