En mi experiencia en todos estos años, siempre hay imponderables, la clave es la disposición con que nos relacionamos con el mundo de la Auditoría, pues los típicos problemas que renacen en los equipos internos cuando suceden estas situaciones es no darles la importancia que requieren, y ahí es muy importante el liderazgo con el cual se afronten para llegar a los 3 pasos claves de acuerdos/soluciones: * levantamiento del impacto del requerimiento * discusión/comunicación efectiva * negociación empática con compromisos Recuerden, los auditores no son un estorbo, asúmelos como parte de tu equipo que seguramente te facilitará muchas tareas y te aportará un punto de vista muy interesante, son un partner que seguramente te hará dormir mejor!!!

By maintaining clear communication, flexibility, and a structured approach, you can navigate changes in audit scope while ensuring the audit process remains effective and aligned with stakeholder needs.

When stakeholders change the audit scope, the key is to stay flexible while maintaining control. First, clarify the reasons behind the scope changes and assess their impact on timelines, resources, and budget. Ensure all stakeholders are aligned on the new objectives and expectations. Adjust your audit plan to incorporate the changes without compromising quality or thoroughness. Communicate any potential risks, such as delays or cost overruns, and provide solutions to mitigate them. Regular updates and transparency throughout the process will help manage stakeholder concerns and keep the audit on track.

By focusing on clear communication, collaboration, and strategic adaptability, you can transform scope changes from a challenge into an opportunity to demonstrate leadership and problem-solving skills.

When stakeholders change the audit scope unexpectedly, I would first clarify and confirm the rationale behind the changes to understand new priorities. Next, I’d assess the impact on timelines, resources, and deliverables, ensuring feasibility. Communicating transparently with the audit team and stakeholders is essential to align expectations. I’d then update the audit plan to reflect the new scope and seek stakeholder approval before proceeding. Finally, I’d monitor progress closely, remaining flexible to address any further challenges that may arise. This ensures the audit stays aligned with objectives and maintains its effectiveness.

Quando o cliente solicita mudanças no escopo da auditoria, ajusto o planejamento com foco estratégico, priorizando áreas críticas e mantendo o cliente no centro do processo. Uso KPIs, OKRs e métricas preditivas para alinhar as alterações aos objetivos organizacionais. Com tecnologias como dashboards e automação, monitoro impactos em tempo real e redistribuo recursos de forma eficiente. A comunicação clara e os ciclos de feedback garantem o alinhamento entre equipe e stakeholders. Priorizo tarefas mais importantes e adapto outras para manter prazos e escopo, sempre entregando resultados que conectam as mudanças às metas estratégicas do cliente.

When stakeholders change the audit plan, it can be a surprise. I'd first ask them why they want to change it. Then, I'd explain how the change might take more time or money. We'd work together to find a solution that works for everyone. It's important to be open and flexible when dealing with unexpected changes.

This is a great question and one of the challenges we face in our industry. As a seasoned auditor, I believe the key to navigating unexpected scope changes lies in a combination of proactive communication, careful assessment, and effective negotiation. Firstly, it’s crucial to understand the rationale behind the scope change. Once we grasp the underlying reason, we can assess the impact on the audit plan, timeline & resource allocation. Open & honest communication with stakeholders is paramount. By clearly explaining the potential consequences of the change, we can work together to find a mutually acceptable solution. Negotiation is often necessary to ensure the integrity of the audit. Maintain professional scepticism throughout!

Changes in audit scope can have several impact on the internal control system, such as New risk assessment, Focus shift and Resource allocation.. to address these impacts, Establish a formal process for handling changes, Clear communication and Risk management.....