I made a career out of it! Although I find audit is usually ineffective, or at least less effective than it could be. Which motivates me to write and publish how we can do it better. Which is all here on Researchgate:
https://www.researchgate.net/profile/Chris_Kelly15/research
Without audit, there would be little compliance. Without compliance there is no audit. The function of audits is to verify compliance to standard. The assertion of compliance is a claim of having met the standard. These two, compliance and audits, go hand in hand.
. Waad Hadi Abd al Hassani I have a keen interest in auditing and compliance. If you would like to elaborate we can discuss. If you prefer DM me and we can discuss.
Like Chris Kelly I like auditing and its part of my current and previous roles but it can be ineffective. For instance, the auditee's are generally aware that you are going to audit them and what you are going to audit so they prepare to be audited and prepare to pass the audit. However an audit is suppose to be a snap shot in time, they are always suppose to be complying not just proving they are for the sake of the audit.
From the perspective of corporate monitoring, compliance and audit are elements of the monitoring structure according to the 3 Lines of Defense (3LoD) model. Compliance is part of the 2nd line of defense, Audit represents the 3rd line of defense. So if you are interested in structural relationships, I recommend studying the 3LoD model.
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