RMI Conference 2018

Does RMI allow audit observations?

RMI occasionally fields request to observe an audit. RMI will accommodate these requests when they have a rationale that aligns with the program’s goals. RMI will not facilitate observers from the media. Requests for observers will be made to the auditee and the auditee shall have the right to allow accept or refuse such activity.

Observers may include:

  • RMI staff
  • RMI member companies
  • Auditors in training
  • External assessors of the RMAP
  • Academic researchers invited by RMI
  • Government representatives

Should the auditee agree, the RMAP senior program manager will notify the audit firm of the request for observation. The firm should evaluate the impact of an observer and inform the RMI of what those impacts could be. In general, firms are encouraged to accept observers but they shall not be required to accept an observer if there is a significant business or procedural concern that cannot be adequately mitigated. Observers shall sign non-disclosure agreements to protect the business confidential information disclosed during the audit and must agree in advance to not hinder the activities of the audit. The RMAP senior program manager will provide a briefing of what to expect on site. The auditee shall provide a similar level of supervision and safety protection to the observer as would typically be extended to the audit team.

The observer shall not interfere with the audit in any way, for example:

  • Take up a significant amount of the auditor or auditee’s time
  • Interfere with the auditor or auditee’s processes
  •  Attempt to direct instruct the auditor/auditee
  • Tamper with the materials being audited
  • Coach the auditee’s responses to auditor questions