Due to the many types of records maintained by employers, an audit program
cannot be standardized in every detail. The type of records kept by an employer
will determine the manner in which the audit is performed, and therefore,
the Auditor must determine what records the employer maintains.
Tact and good judgment can affect the success of the assignment. Auditors
must assume that their actions during the course of an audit will be watched
closely. They should be extremely careful in making statements or in expressing
opinions until they are prepared to substantiate them fully. In other words,
examine the records completely, ask questions, and then provide the audit
results to the employer. Do not start a discussion about the audit results
during the middle of the audit.
A quality audit not only requires the auditing of records but it also includes
pre-audit and post audit conferences with the employer.
