How Great Government Auditors Make Audits Effective and the Benefits for Federal Agencies

In the world of federal oversight, audits are often viewed as a disruption, something to endure, defend against, or get through. But great government auditors know that when done right, an audit does more than just check a box or find faults. It becomes an iterative process that strengthens programs, builds trust, and ultimately helps agencies meet their mission more effectively [1}.

At Williams Adley, we’ve seen how impactful it can be when auditors bring not only technical expertise, but also professionalism, emotional intelligence, and a spirit of transparency to each client interaction, no matter the client engagement. By cultivating strong interpersonal skills and well-defined expectations of the auditor/auditee relationship as described below, great government auditors can help agencies achieve better outcomes.

The Misconception: Audits as Adversarial

Many federal agencies, especially those managing complex operations like logistics, healthcare, or IT, have grown accustomed to viewing audits as high-stakes events where missteps lead to negative consequences. Understandably, that creates tension. But the best auditors avoid leaning into this adversarial mindset. Instead, they actively work to reshape their auditee’s mindset to be more solution- and remediation-focused [2].

Great auditors provide independent, objective, and evidence-based assessments of government operations, programs, and financial statements, to promote accountability, transparency, and sound governance. It’s not just to find problems—our audits assist agencies by means of providing recommendations that promote improvement and recommend corrective actions to enhance economy, efficiency, effectiveness, and ethics and integrity in government programs. For example, rather than simply noting a control deficiency, they might make inquiry and conduct further testing that helps aid in identifying  the root cause, and offer tailored recommendations with suggested ways to implement the fix with minimal disruption. That mindset shift turns the audit into an opportunity for meaningful improvement.

What Makes a Great Government Auditor?

Technical Competence with Contextual Awareness

Great auditors know the regulations, standards, and frameworks inside and out—whether it’s the GAO Yellow Book, the Green Book, Uniform Guidance, or agency-specific policies [3]. However, they also understand that every agency operates in a real-world context. This awareness allows auditors to frame findings and recommendations in ways that are not only compliant, but realistic and actionable.

By offering solutions that fit within an agency's existing workflows and capacity, auditors help minimize disruption, avoid unnecessary costs, and ensure recommendations are more likely to be adopted. In turn, agencies benefit from more efficient audits, quicker remediation timelines, stronger internal controls, and ultimately better outcomes for the public programs they manage. This kind of audit approach does more than just meet standards—it helps agencies operate smarter.

Communication, Consistency & Professionalism

Communication is more than just asking questions and documenting responses. Great auditors are skilled at explaining the “why” behind audit requests, listening to concerns without judgment, and adapting their tone based on the audience. Government clients appreciate reliability. Showing up prepared, following through on timelines, and treating people respectfully builds trust [4]. Rather than looking for a “gotcha” moment, strong auditors approach their work with curiosity and a problem-solving mindset.

How Great Auditors Foster Professional Engagement

With a foundation set in mutual respect for and understanding of the audit objectives,  an audit starts with the contract kick-off meeting and an engagement letter. Great auditors use this meeting to clarify the purpose and scope of the audit, emphasize improvement, and encourage open communication.

Nobody likes to be surprised during an audit. High-performing auditors provide updates, clarify findings in real time, and let clients know where things stand. A good finding identifies a control deficiency, compliance gap, or a material misstatement. But a great finding adds context and includes practical, tailored recommendations that the agency can implement [5].

Benefits of an Effective Audit for Federal Agencies

Stronger Internal Controls & Improved Mission Readiness

When agencies accept auditors as independent assessors  capable of providing evidence-based objective results, they’re more likely to  transparently convey systemic challenges. This mutual understanding of an audit’s objectives leads to more accurate findings and better-informed recommendations. Beyond individual issues, auditors can often spot patterns across multiple findings, identifying root causes or common process breakdowns that affect multiple areas of an agency’s operations.

By highlighting these connections, auditors help agencies prioritize remediation efforts where they’ll have the most impact, allowing leadership to address foundational problems first and maximize return on investment. A strong audit can uncover inefficiencies that, once corrected, not only reduce risk but also directly enhance mission readiness, especially in defense agencies.

More Effective Use of Resources & A Culture of Accountability

Effective audits identify duplicative processes, outdated systems, and underutilized tools. Fixing these issues helps agencies stretch their budgets further and operate more efficiently. When audits are framed  well-intended engagements resulting in the overall improvement of the auditee’s programs, they become part of a larger culture of accountability. Staff begin to see compliance as part of their mission, not a distraction from it [6].

Final Thoughts

Audits will always be about accountability. But they don’t have to be painful, adversarial, or feared. When government auditors approach their work with integrity, curiosity, and a willingness to focus on the ultimate outcome of improved efficiency and effectiveness, audits become a tool for positive change.

At Williams Adley, we believe in being more than just examiners—we aim to be trusted professionals who help agencies understand how to achieve their mission more effectively. Because in the end, a great audit is not just about what we find, it is about what we help improve.

References:

[1] GAO. (2018). Government auditing standards (Yellow Book). U.S. Government Accountability Office. https://www.gao.gov/yellowbook

[2] OMB. (2016). Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200).

[3] GAO. (2018). Government auditing standards (Yellow Book). U.S. Government Accountability Office. https://www.gao.gov/yellowbook

[4] IIA. (2023). The role of internal audit in enhancing accountability. Institute of Internal Auditors. https://www.theiia.org

[5] GAO. (2011). Standards for internal control in the federal government (Green Book) (GAO-14-704G). U.S. Government Accountability Office. https://www.gao.gov/products/gao-14-704g

[6] IIA. (2023). The role of internal audit in enhancing accountability. Institute of Internal Auditors. https://www.theiia.org