Face-to-face Auditing.

Author:Lee, Fredrick
Position:Reader Forum - Letter to the editor

Mark Ledman is spot-on about auditing outside of email. The use of technology has its place and advantages, but hampers the face-to-face interaction that would help an auditor complete the objectives of an audit. An auditor's personal account of what is going on within the organization is stronger than making assumptions through email. Further, Ledman's point about having an eye or ear on site allows the auditor to minimize instances of rehearsed or prepared statements from the organization. You also minimize any...

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