There is no excuse for the behaviour of some auditors who act like “those who come in after the battle to bayonet the wounded”!
J P Russell is an author and editor of many books on auditing, including the ASQ Auditing Handbook and The Internal Auditing Pocket Guide
He also provides web-based training in auditing at
He has produced this Etiquette for Auditors as a code of behaviour that helps people get along with one another. It’s simply a set of good manners and it provides guidelines for courteous, considerate behaviour during audits.