Does RMI allow audit observations?
CFSP occasionally fields request to observe an audit. CFSP will accommodate these requests when they have a rationale that aligns with the program’s goals. CFSP 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:
- CFSP staff
- RMI member companies
- Auditors in training
- External assessors of the CFSP program
- Academic researchers invited by CFSP
- Government representatives
Should the auditee agree, the CFSP program manager will notify the audit firm of the request for observation. The firm should evaluate the impact of an observer and inform CFSP 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 CFSP 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