Communication may be defined as transferring meaningful information to produce greater understanding. The exchange of information or passing of information, ideas or thought from one person to the other or from one end to the other is communication. Lot of communication do happen before an audit, during an audit and post audit. Poor or inadequate communication may lead to misunderstandings and defeat the overall objective of conducting an audit.

 

During an audit various type of communications do happen viz.

  • Auditee organization and the auditor’s organization while finalizing the agenda of the audit;
  • Auditors and auditee during audit;
  • Among the audit team itself;
  • Post audit communications.

 

There are various mode of communications viz. verbal, written, electronic, notifications etc.

 

An auditor shall have a skillset which is way beyond the technical competence. From an auditor perspective, basic rules for effective communication include:

  • Ensuring clarity of the message: Use simple language and avoid unnecessary jargons. Avoid lengthy explanations and use of filler words that dilute the point of the message. Rambling may cause the listener to tune out or be unsure of what an auditor is talking about. The information shared shall be correct and precise. One should understand the level of the audience receiving the message and hence, the message shall be drafted accordingly. For example, a message conveyed to a CEO/ Management may be drafted differently from the message conveyed to a technician or an operator.
  • Verifying that the message is received and understood: Ensure that the message sent has been received by the recipient. A nod from the listener gives an indication that message has been understood. Seeking feedback and questioning the audience may be an effective way of ensuring that message has been received and understood by the target audience. If required, the written or visual records of communication received and understood may be created.
  • Using the appropriate medium for transmittal: Appropriate mode of message transmittal shall be used depending upon the level of the understanding of the recipient. Appropriate format for transmission may include letter, memo, e-mail, or phone.

 

Preaudit communications have to be clear and precise. All the formal and informal communications shall be objective. Preaudit communications techniques includes but not limited to:

  • A relation of trust shall be established by ensuring confidentiality.
  • Efforts shall be made to build a rapport.
  • Demonstrating professionalism and be organized.
  • Audit plan shall be thoroughly explained.
  • Communication shall reach down the line to all the individuals involved.
  • Be firm but flexible. Consider the apprehensions of the auditee, yet never relinquishing authority to conduct the audit.

 

Effective communication during performance phase of the audit shall be:

  • Be a good and active listener. Pay close attention to what others are saying and clarify ambiguities by rephrasing their questions for greater understanding.
  • Hold an opening meeting and provide the clear objective and scope of the audit
  • Provide a written agenda beforehand.
  • Facilitate audit teamwork
  • Hold daily auditee briefings
  • Accommodating auditee language requirements
  • Accommodating changes in the audit schedule, if appropriate

 

MODES OF COMMUNICATION:

With the advancement of technology in the modern world, there are many tools and modes of communication that are available. The effectiveness of these communication modes is based on the expertise and experience of the auditor to handle them. Use of appropriate mode of communication will make the audits effective and efficient. The technology used shall be able to reduce audit cycle time, reduce paper, reduce travel costs, reduce physical collection of audit evidence, and improve the overall effectiveness of the audit.

 

Various modes of communications are as below:

 

Electronic Mail (E-mail):

Electronic mail is a media which allows auditors to communicate number of auditees simultaneously prior to and after the audit. It helps to share information, pictures, presentations, documents and many other types of media by making an attachment. E-mail provides the flexibility of sharing the information at any time of the day and is not limited to business hours. Now a days almost all mobile phones allow a person to access his or her e-mail account anytime and almost everywhere.

E-mail can be used for sharing audit plans, audit reports etc. to the auditee in a timely manner. On receipt of email, the receiver can also send the reply quickly. It is quick, easy and extremely useful when time and cost are factors.

Electronic data shall be password protected to avoid any kind of tampering. The advent of internet has brought the world closer. The auditors can participate in various discussion groups. Discussion groups help to keep the auditors at the pace with the changing regulation and guidelines and be aware of latest happenings in the world.

 

Electronic Devices:

Laptops, tablets, iPads etc. provide internet access and help to perform variety of functions on the go. Smartphones now a days provides an access to the internet, take pictures, record videos, and monitor e-mails etc. Various new and advance functions can be added to smartphones by adding various custom-built software called apps.

 

Voice Mail:

Voice mail is a one-way communication by which the sender can send a recorded message to the recipient. Voice mail helps to communicate the seriousness of message which can be done by modulation of voice by the sender.

 

Smartphones:

 Smartphones allows a person to make or receive calls from almost anywhere. They are useful in situations where an auditor needs to be able to contact the client or the audit coordinator quickly. Smartphones have various application softwares like whattsapp, viber etc. which helps to share information, media, documents, voice message etc to many people simultaneously by forming groups.  Smartphones provides an access to the internet, take pictures, record videos, and monitor e-mails etc. Smartphones helps to increase the productivity for persons who experience a lot of waiting time (in airports, offices, or their vehicle). Smartphones have voice recorders that can be used to record brief comments during an audit.

 

Customized Software:

 Nowadays many IT firms provide various customized programmes which can be used by auditors for planning of the audit, preparing audit checklists, recording and categorizing the observations, scoring system if any etc. For example, an auditor can get the software customized to include all the requirements mentioned in a guideline such as WHO Technical Report Series etc. All the requirements of the guidelines can be preloaded. An auditor can select the section to be audited from the software and all the requirements just pop-up for the aid of an auditor. Most of the software require a little experience to become familiar with its capabilities.

 

Digital Cameras:

It is said that a picture is worth 1000 words. Auditors can use digital cameras to take pictures of problems (a defect, damage, and so on) while they are auditing. The pictures taken can then be transferred to the laptop which can be further printed or displayed as per requirement. Smartphones are also equipped with high resolution cameras which helps to take clear pictures. However, it is desired that the auditor shall inform the management beforehand if he intends to take pictures during audits.

 

Video Conferencing:

Video conferencing is a tool with which people sitting at remote locations can communicate with each other by audio visual mode. Due to COVID, this mode of communication has become the most sought-after mode of communication. It is a valuable tool and is routinely used by some auditing organizations. It is a method for bringing groups of people face- to-face without incurring travel expenses. There are many software which includes video conferencing and many meeting function features that make virtual meetings more effective. However, with the use of electronic media one must ensure that the security, confidentiality, electronic interference etc. is maintained.

USFDA in April 2021 has come up with Guidance on Remote Interactive Evaluations for Oversight of Drug Facilities During COVID-19. FDA has used a variety of tools to oversee facilities that manufacture FDA-regulated products. FDA has used a variety of tools to oversee facilities that manufacture FDA-regulated products. These tools include record requests in advance of or in lieu of a drug facility inspection, relying on information from trusted regulatory partners, and remote interactive evaluations (such as remote livestreaming video of operations, teleconferences and screen sharing). They have used some or all of these approaches to evaluate facilities for human and animal medical products during the public health emergency when inspections of drug facilities were not possible due to travel or quarantine restrictions.

 

Fax Modem

It is now a redundant mode of communication. Very few auditors use Fax Modem as a mode of communication. Fax modem will transmit whatever is on the computer directly to a fax machine. The auditor can send the audit plan, audit report, and checklist instantly from his or her computer.

 

Presentation Techniques

An audit well begun is half done. It is the responsibility of the audit team to create a favorable impression right from the very beginning. One should dress appropriately for the opening meeting. The credentials of the audit team shall be presented to instill confidence that the audit is being performed by competent, well-qualified individuals. Opening and closing meetings shall be conducted by the lead auditor with the auditee and the audit team members.

Detailed audit plan shall be shared with the audit. The audit plan shall be minutely described to the auditee during the presentation. The auditor should ensure that the auditee is able to interpret data correctly, agrees with the audit evidence presented in the audit report, and agrees to address the needed corrective action.

Additionally, the auditor shall ensure that an appropriate room equipped with all the essentials to make a comfortable presentation is available. A special request may be made to the management to ensure the availability of such rooms. It shall be ensured that there is adequate space for expected meeting attendees.