What Audit Taught Me About People

When I first finished my CA course and was exploring opportunities, the first role that came in was of Internal Audit. My first impression of an audit, was to learn, speak and think about numbers, compliances, risks, and controls. Over the last 20+ years of experience, I definitely did think, speak and learn a lot about these. I also learned three other elements about audit, the three P’s – Process, Purpose and People. Of all these, what amazed me the most was how much I learned about people. At its core, audit is not just about checking boxes—it’s also about communication, trust, and relationships. Over time, audit taught me a lot about people which I would not have learnt in any training centre. Below are a few snippets/thoughts on what audit taught me about people from my experiences book.

1. Building Trust with Transparency and Communication

Transparency in communicating with the stakeholders and the team members helps build and maintain trust. Without trust, even the most accurate findings fall flat. Trust isn’t built overnight—it’s earned through consistency, fairness, and transparency. Consistently following audit methodology and procedures is an add on to it. Trust grows when people know you’re not there to “catch” them—you’re there to help each other and bring value add to the organisation. In another instance, the team members were working in silos, hoping that their individual findings provided the most value add. This created a friction not only amongst the team members but also with the stakeholders as each of the team members reached out to the stakeholders with the same set of questions/ document requests leading to irritation and non- cooperation. What was not realised was that the holistic view was more important to identify the bigger picture and that the team work mattered.

2. Communication Isn’t About Talking—It’s About Understanding

Auditors generally learn to ask questions, but audit taught me that the real skill lies in how you ask. The tone, the timing, and the intention behind your words make all the difference. As an auditor, I learned that how you deliver your message (a.k.a communication) often mattered more than the message itself.

In one instance, we had to present findings that were sensitive and likely to be poorly received. Instead of just pushing the findings across, we tried to understand the reason/root cause behind such issue. We explained the audit approach and the audit was not about point fingers on the person but more so on gaps in the process. This approach changed the perspective. People responded with cooperation and not with defensiveness. What mattered the most was that people may come and people may go, but the trust we built definitely carried on for a long time.

I learned to replace directive questions with collaborative ones. Instead of saying, “Why didn’t you follow the policy?” I’d ask, “What challenges do you face in complying with the policy requirements?” The change may seem small, but had a good outcome. It moved the conversation from confrontation to collaboration. And in those moments, you realize that audit isn’t just about identifying risks—it’s about understanding people we work with.

3. Passion for Work

Many a times, during the course of the audits, I met people who were passionate about their work. They might not have shown it prima facie, but it was there—in their attention to detail, their willingness to explain, their pride in getting things right. Audit gave me a peek into people’s passions, and it reminded me that when we connect with people with curiosity and appreciation for their work, we often uncover a quiet passion that indicates everything they do. A chapter in my learning journey that I still cherish the most.

Audits sometimes can be intense—methodologies, deadlines, long hours, onsite time zone differences, resistance to change, and not to forget high pressure in giving the best quality output. But one thing it definitely taught me was resilience, not just in pushing through, but in keeping my perspective. Every challenge was a chance to grow, every tough conversation an opportunity to learn. That resilience is also something I saw in others—the way teams handled audits, adapted to change, and kept moving forward thus deepening my respect for people behind the processes, some of them became mentors or good friends for life.

4. Building connections and being heard:

From my years of global experience, I learnt that behind every process is a person who wants to feel connected —to the work, to the team, to the broader mission. They want their concerns acknowledged and their voice heard. Audit gave me the chance to speak with people across departments and levels. What is worth mentioning is that how often people just wanted someone to listen. Sometimes, the audit room became a space where frustrations surfaced—not just about policies, but about being overlooked and about blame games.

In this AI driven fast-paced world of audit, we often dive into processes, eager to identify gaps or inefficiencies. But what really makes the process smoother—and far more effective—is showing people that they are being considered. When stakeholders see that their perspectives matter, even before you offer your observations, they are far more receptive.

I remember a time when we were assessing a team’s internal controls. Instead of jumping into findings directly, we started by asking them about their day to day process challenges. That simple act of listening shifted the tone of the entire engagement. It told them: “I see you. I’m not just here to critique—I’m here to understand.” People open up when they feel respected.

5. Most People Want to Do the Right Thing – context matters

The biggest misconceptions about audit is that it’s about catching people doing the wrong thing. In reality, most people want to always do the right thing. However there could be multiple reasons – pressure, deadlines, changing priorities, limited resources etc. When we ignore that context, we risk coming across as disconnected or even judgmental. During one audit, we noticed repeated non-compliance in a particular process. Instead of jumping to conclusions, we spoke to the team. It turned out they knew the proper procedure but lacked the tools to follow it efficiently. Our job wasn’t to point fingers at them—it was to recommend a solution that was practically possible and made the right thing easier to do. It’s not enough to point out what’s wrong—you need to understand why it’s happening.

Conclusion:

My first choice was always audit and I expected to learn about controls, compliance, and corporate structure. I came out with something far more valuable—a deeper understanding of people. From relationship-building to communication, passion for work to resilience, audit taught me how to connect, empathize, and communicate more thoughtfully. I realised it processes, purpose and paperwork can be learnt but it’s people who make organizations succeed.