The word audit often makes employees and directors nervous. Why is someone looking into what we do? What is going to be found? What changes are coming? For any audit to be successful, leadership must be open to discussing tough issues and taking advantage of opportunities presented to improve the organization’s overall functioning. If a corporation has a qualified auditor on their staff, they will conduct the internal audit. If there is not a qualified individual on their team, an independent auditor can be hired to perform the task.