During the Audit


Will the IPSA auditors come to our company? 

We have found it most useful when we have personal contact with our audit clients.  We anticipate a field visit to each IPSA Audit Client.  We work with audit clients to select appropriate location(s) for field visits.  It is most helpful to be at locations where the people who have done the most work on the DFCM due diligence are located.  At global companies, these people can be at many locations.  We use technology to gather audit evidence in cost-effective ways. 


What can we expect when the auditors evaluate the design of our due diligence framework? 

Objective number 1 is to compare the design of your due diligence framework to an internationally-recognized framework.  You should be able to specify the framework(s), and be prepared to help the auditor with this comparison.  If your company has used IT systems or tools with this mapping, generate (or create) reports to help the auditor compile suitable evidence.


Who will the IPSA Auditor need to talk to?

The IPSA Auditor will want to interview the individuals responsible for key aspects of the design of the due diligence framework, and for writing and compilation of the Conflict Minerals Report.  The DFCMAudit.com auditors will work with audit clients to identify these people as we prepare our audit workplan. 


What will the IPSA Auditor need when you get here? 

Our needs are similar to any audit.  The DFCMAudit.com auditors will need a place to work.  Internet access is helpful.  We will need access to relevant information; if our audit client maintains it on a server with restricted access, we will need an authorized network user to show/ obtain this information for us.   We’ll need some time from your employees (or any outside resources you’ve used) for interviews.  We’ll try to schedule interviews to reduce disruption to their day-to-day activities.


How much time will it take?

The IPSA Auditor(s) could be at your facility for a couple days or a week.   We’ll cover this in our kick-off meeting and our IPSA Audit planning support procedures.   Whenever possible, we like to schedule one extra day at your facility.  In our experience, this provides greater flexibility for client interview schedules.   It also helps us as we compile our report – if we have questions, you’re right there.  This often reduces the time it takes to produce our IPSA Audit report.


If we have questions on other aspects of our DFCM program, can we ask the IPSA auditor? 

The DFCMAudit.com auditors have experience with other clients, other types of audits – in short, experience our clients would like to know about.  Auditors cannot divulge information from other audits (just like we can’t divulge information from yours).   It’s normal to have conversations about related issues – you may have been to the same conferences or on the same webinars.  However, be cautious about creating potential independence issues. 


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