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The successful internal auditor needs to have a general understanding of the management concepts discussed in this chapter. While some of this understand-ing can come from college trainunderstand-ing, most will come from exposure to experi-enced managers on audit assignments within the organization, or from other professional contacts. Finally, it can come from an ongoing program of auditor self-education. There are numerous trendy books on management published continually. Many of these receive a lot of attention for a year or two and then are quickly forgotten, but there are also some classic books on management that will allow an internal auditor to gain a better understanding of management fundamentals. The previous reference to a book by Peter Drucker is a good example—he has written a stream of excellent management books over the years. An internal auditor also might want to talk with a professor of manage-ment at a local graduate school of business for other recommendations. An extended reading program will greatly enhance an internal auditor’s knowledge and skills in the important practice of management.

In the typical business organization, success is measured by the ability to grow and be profitable. In our free enterprise system, a business organization that is not profitable over a period of time is either not providing needed prod-ucts or services or is not being effectively managed. Although this profit mea-sure does not exist in government or in some not-for-profit organizations, there are comparable yardsticks available there, including the achievements of various types of service levels rendered or the quantity or quality of services delivered.

This measure of profitability is similar for individual units with any organiza-tion. On those levels, success is measured by individual contributions overall organization profitability through meeting budget expectation, delivering suc-cessful new products, or any of a stream of other measures.

An individual internal auditor as well as the entire internal audit department should think of its success in terms of some measure of success. Many of these success factors will be discussed in other chapters of this book. For example, Chapter 13, “Internal Audit Organization and Planning,” talks about planning and organizing the entire internal audit department, while Chapter 21, “Review-ing and Assess“Review-ing Application Controls,” discusses review“Review-ing and assess“Review-ing information systems applications controls. Success in either of these areas or suc-cess for the overall internal audit function is measured by the effective completion of internal audit tasks. In each of these areas, internal audit is satisfying manage-ment’s needs. However, the most important way an internal auditor can under-stand the needs of management is to develop ongoing channels of communication with management. This process is often both quite easy and difficult for the inter-nal auditor. It is easy because interinter-nal audit often has communication links with the highest levels of management. Internal audit, as discussed in Chapter 8, “Inter-nal Audit and the Board Audit Committee,” reports to the audit committee of the board of directors, and has an ability to communicate face to face with senior mem-bers of management. Because of this high level of communication, internal audi-tors can contact almost any level of management within the organization to establish a meeting and to discuss matters of audit interest.

Internal audit must take specific steps to establish communication links with all levels of management in order to better understand their needs. Many of the operational audit projects described in other chapters of this book require this understanding of management’s needs. For example, internal audit cannot perform an effective audit of the information systems service support functions, as discussed in Chapter 20, “Software Engineering, the Capability Maturity Model, and Project Management,” unless they are aware of management con-cerns and approaches in this area. Internal audit must establish communication channels through its planning process, through participation in various advi-sory meetings and boards, and through frank discussions with management over the results of audits.

The basic internal audit role of service to management starts with under-standing management’s problems and needs. It then goes on to involve a part-nership role between the manager and internal audit at all operational levels—a partnership role that extends to helping management to achieve its goals and objectives to the maximum extent possible. Such an effective partnership role can be achieved in many ways. The following are essential ingredients of a sound program to achieve these desired results:

• Internal audit must provide basic audit protective services but, at the same time, help management achieve desired improvements. Moreover, protective contributions often provide an important foundation for mak-ing constructive contributions.

• Internal audit should be continuously alert to use its independence from actual operational responsibilities to identify, evaluate, and support issues of significant management interest.

• The capacity to interface in a persuasive manner with managers at all levels should be exercised whenever practical. This requires having a

combination of a strong operational understanding and appropriate per-sonal contacts and conduct.

• Auditors must avoid the inherent temptation to use their potential power with management and other auditees. Such actions generate auditee resistance that later will block ongoing constructive relationships.

• Internal audit’s focus on internal controls should be used as the credential for the analysis and review of many operational areas. Since the technical expertise of the auditee is typically superior, the auditor’s focus on control provides a more acceptable justification of the audit assistance offered.

• There must be respect given at all times for the responsibility that manag-ers have for operational results. Audit recommendations must stand on their own merits, as judged by those who have operational responsibility.

• There should be a blending of the objectives of any audit at its operational levels with the necessity for upward disclosure within the framework of total organizational welfare. This focus should help to neutralize any lower-level audit conflicts due to the more senior management exposure of internal audit.

Service to the organization through assistance to management at all levels is a major goal for internal auditors. This justifies the efforts of internal audit to see its job through the eyes of management and to render all possible assistance for maximum management goal achievement. The problems of management are complex and continually changing in light of both internal and external environ-mental factors. This means that management increasingly needs the assistance of internal auditors and, in many cases, will welcome it when the ability and credi-bility of the internal audit function is established. It is a continuing challenge to internal auditors to render assistance to management through effective and sig-nificant audit recommendations.

ENDNOTES

1See Chapter 12, “Internal Audit Professional Standards,” for an overview of IIA professional standards.

2Lester Gulick & Lyndall Urwick, “Notes on the Theory of Organization,” Papers on the Science of Ad-ministration, New York: Institute of Public AdAd-ministration, 1937.

3Peter Drucker, The Practice of Management, New York: Harper & Row, 1954, p. 47.

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