Guest Column | April 7, 2014

Questions All Auditors Should Ask: The Use And Misuse Of Audit Checklists

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Laurie Meehan

By Laurie Meehan, Polaris Compliance Consultants, Inc.

There’s nothing wrong with using a good checklist, as long as you remember that there will always be something wrong with your checklist. It is simply not possible to develop a checklist that will get to the core of every problem, that will cover every scenario, or that will ever be any reasonable substitute for that all important question: "Why?"  How can you develop the best checklists possible and avoid relying on them too heavily?