An internal auditor was assigned to conduct a comprehensive audit of a healthcare facility. During the audit, the auditor discovered significant inefficiencies in the patient care process, including medication errors, lo

While conducting the internal audit of a healthcare facility, the auditor has to come across many irregularities and areas where improvement can be made and therefore, he gives his suggestions and recommendations. These suggestions and recommendations for improvements may not be accepted by the hostile managers and in effect there may be cold war between the operational auditor and the managers. An internal auditor's role is to help management achieve organizational goals by analyzing business processes and procedures, and recommending solutions. The participative approach comes to the help of the auditor. In this approach the auditor discusses the ideas for improvements with those managers that have to implement them and make them feel that they have participated in the recommendations made for improvements. By soliciting the views of the operating personnel, the internal audit becomes a co-operative enterprise. This participative approach encourages the auditee to develop a friendly attitude towards the auditors and look forward to their guidance in a more receptive fashion. When the participative method is adopted then the resistance to change becomes minimal, feelings of hostility disappear and gives room for feelings of mutual trust. Team spirit is developed & auditors and the auditee together try to achieve the common goal. The proposed recommendations are discussed with the auditee and modifications as may be agreed upon are incorporated in the internal audit report. With this attitude of the auditor, it becomes absolutely easy to implement the proposed suggestions as the auditee themselves take initiative for implementing and the auditor does not have to force any change on the auditee. Further, the internal auditor's report may also include: A clear written expression of significant observations Suggestions and recommendations based on the policies, processes, risks, controls, and transaction processing Management's responses The internal auditor's report is usually addressed to the appointing authority or another person as directed. The final audit report is distributed to senior management, the Board of Governors, and the external auditors. Hence, the internal Auditor should adopt the above-mentioned approach to tackle the hostile management of company.