Two questionnaires were devised,
one for auditors and one for auditees.
The questionnaires provided the recipients with an opportunity to comment on their overall
perceptions on the value of the auditing process and state whether particular process
elements were strong or weak.
As the questionnaires were to be sent out via e-mail,initial versions were drafted and a small number of face-to-face interviews took place,with both auditors and auditees, to test the instrument. After the initial alterations, a
further pilot study was conducted via e-mail.
The e-mail contained a message to
explain the purpose of the questionnaire with suitable encouraging words to offer
recipients the chance to voice concerns and improve the process. With minor
modifications, the final questionnaire was sent out to all five full-time company
auditors and a further 20 from the company’s part-time auditor register. A total of 25
questionnaires were also sent to people known to have been audited in the previous
two years. Then a random selection of a further 25 company employees were contacted.
The return rate was an excellent, 100 per cent from the auditors and 54 per cent from
the auditees. The questionnaires contain some common questions so that the results
could be compared and analysed from the two different standpoints.can impact morale and adversely affect working practices. So it is a useful exercise to
examine the nuances within the process, identify the elements that are ineffective or
create difficulty, and the reasons why. The ineffective elements could then be
eliminated, bypassed or their impact controlled, or new process elements developed.
However, it is important to quantify the current status so that changes made can be
measured to validate improvement.