Preparing owners for fieldwork without rehearsing answers

Fieldwork goes poorly when owners either memorise scripts or arrive with no access. Both waste the filing calendar.

Helpful preparation

• Confirm accounts work for read-only auditors before day one
• List known workarounds honestly — hidden bridges become findings anyway
• Nominate deputies for packs whose primary owner is travelling
• Gather prior filing packs and the tickets that changed mappings since then

Unhelpful preparation

Scripted demonstrations that skip exception screens, cleaned folders that no longer reflect production, and insisting every control is “fully automated” when people still clear breaks by hand.

Auditors who have seen many compliance reporting applications recognise theatre quickly. Candour shortens the engagement and usually softens the tone of findings that would exist regardless.