As part of our work RMI shadows auditors during the onboarding process of new audit firms and also in case of complex audits. Shadows are conducted for a new auditee as well even with well established auditing firms if we realize there is a gap in the auditor’s understanding or in their performance which was detected during the quality check review RMI carries out. We also shadow routinely each firm once a year. We use auditor score cards that we complete after each audit and also make use of the quality control system to monitor auditors’ performance.
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