In each case I have found significant deficiencies in processes, and the businesses which I've been working for now have the chance to make improvements. Audit isn't about punishment or retribution it is about learning. In each case the business had no idea of the shortfalls which existed or was unaware of the magnitude or cost of those shortfalls. The risk presented to the business wasn't evident or understood. We have jointly gone on a learning journey to gain understanding of the risk and the costs and as a result there are now 3 businesses who are actively making changes for the longer term good.
Next week I am running a 5 day Lead Auditor programme and the learning from this week will help me help others to learn too.