Published: 08 February 2024
External audit partners influence the audit committee and executive leaders, making them key allies for chief audit executives. CAEs who spoke with Gartner identified three types of EAP relationships that can be built to support audit objectives and the relationship dynamics needed to support them.
When Gartner’s 2022 Audit Key Priorities and Risks Survey asked chief audit executives (CAEs) what their audit committees said was the audit function’s greatest strength, the top response was partnerships with key stakeholders. However, CAEs said they sometimes struggle to nurture the level of relationship they desire with one key stakeholder: their external audit partners (EAPs).
EAPs can influence the audit committee and executive leaders, so it is critical for CAEs to focus on building and strengthening their relationships with EAPs.
To build an effective relationship at the appropriate level with their external audit partner, CAEs should:
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