Navigate IT Audits Like a Pro
Audits are essential to the delivery of services and goods. They validate regulatory compliance, ensure proper accounting practices, and assess the effectiveness of operational controls across industries. A key goal of audits is to improve the organization through recommendations from a knowledgeable and neutral team. However, even the strongest audit advocates must acknowledge the reality of “audit fatigue”—a growing impatience among subject matter experts (SMEs/internal stakeholders) toward audit requests, often resulting in delays that hinder audits’ expected benefits.
How Does Audit Fatigue Arise?
Over the past five years, I’ve observed several common causes:
Increased Audit Demands:
As reliance on IT grows, so does the need for audits to ensure compliance, meet SLAs, and maintain transparency. Publicly traded IT firms often face at least four annual audits:Financial Statement IT Control Audit: Required to stock exchange listed companies to verify financial data integrity.
IT General Controls (ITGC) Audit: Evaluates the overall IT control environment.
SOC 2 Type II Audit: Assesses the long-term effectiveness of controls based on Trust Services Criteria.
Application-Specific Audits: Reviews individual applications for security, functionality, and compliance.
Other Industry-Specific Audits: Such as PCI, OSFI (Canada), HIPAA (USA)
Ambiguity:
Unclear audit scope, timelines, and expectations lead to poor resource planning and unprepared departments.Executive Disconnect:
Executives may not fully understand the audit workload or resource requirements—especially in highly regulated, publicly traded companies—resulting in non-planned and unmeasured burdens on operational staff.Missed Deadlines by Auditors:
When external auditors delay walkthroughs or engaged prolonged queries—often due to staff turnover or poor planning—that increases the perception of being a subject to an endless audit.Poor Communication:
Inadequate coordination, from external auditors and internally, can lead to redundant testing of shared controls across systems. The same occurs in highly segregated organizations where leaders work in protected silos.
Resources for Functional Leaders
A. Discuss the Audit Plan:
Align with auditors on timelines, stages, and SME/stakeholder involvement (communications, meetings, evidence, findings).
B. Plan for Resources:
Allocate time and staff early. Making audit efforts visible and measurable helps avoid the perception of “extra work.”
C. Update Executives:
Keep leadership informed about upcoming audits, their value, and resource needs. A one-page visual summary with timelines can effectively communicate the audit load to executives or area VPs.
D. Engage and Set Expectations Proactively:
Set expectations with auditors during the planning phase. Ensure a well-organized kickoff meeting with all stakeholders is held before the audit begins.
E. Establish a Communication Protocol:
Define how communication with internal stakeholders and external auditors will be managed (medium, contact person, response time). Getting this right from the start streamlines the process significantly.
F. Seek Audits Integration Across the Business:
Understand the scope of all annual audits and explore opportunities for integration to reduce duplication and costs. In my experience with a mining company and an IT services provider, integrated audits not only save time but also enhance business understanding among middle management.
Final Thought
Audits are here to stay. While they’ve long carried a negative reputation, they are not imposed burdens—they are integral to the processes they examine. When embraced by leaders and internal stakeholders, audits can become powerful tools for growth—not just for the business, but also for the individuals involved in decision-making. By proactively engaging the right people, aligning expectations, and planning resources, organizations and their teams can unlock the full value audits have to offer.
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