The clarity of one’s own role as examiner and particularly as audit head is the basis of perceiving a person as being an appropriate mediator. Course participants learn to reflect their role within the audit process as well as to assess their formative leeway in a practical and workable manner. At the same time, course participants deepen their understanding of necessary framework requirements and learn how challenging situations can be anticipated as well as how to create prerequisites for successful and audit-oriented mediation. In this process, participants also can reflect on challenging situations from their own everyday practice and develop procedural models for sustainable improvement of their respective company.
In connection with the topic series related to audit psychology, course participants are equipped with appropriate analytic methods in order to achieve a prompt and competent assessment of success regarding their respective audit situation. The ARC procedural model regarding audit psychology is based on an analysis of audit participants’ personalities and the quality of information acquired. Furthermore, the model includes an analysis of the authenticity of statements provided as well as the motivational structure of individual audited parties during both the course of the examination and initial process of audit conclusions as well as their classification according to level of responsibility.
It is the internal audit function’s obligation to make the company aware of potential hazards and demand remedies. Thus, the function’s assignment is to exert its influence on the company in order to enhance its probability of success and survival. What sounds so simple in theory actually is anything but easy in practice. The reason for this, in general, is that various levels present barriers of resistance that make the audit assignment even more of a challenge.
This particular training and consultancy module is concentrated on potential top-down and bottom-up approaches. In this case, specific challenging audit situations within a practical environment are analyzed with regard to a successful and sustainable improvement in the company’s overall circumstances.