Ep 155: The Audit Committee Chair's Decision-making Process w/ Jan Babiak
The Audit Podcast
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The Human and Behavioral Values of Corporate Audit
The second category of questions usually focus on the human and behavioral values. These include, how receptive is management to findings? Do they share your level of concern? How are external auditors using you to good effect? Are we getting some things in terms of duplication or gaps between what the two of you are doing? You know, that was a big topic during COVID. So very often the things they raise will be those things but also if they don't, we're probably asking specific questions when management's in the red.
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