In compliance auditing, what are auditors primarily assessing?

In compliance auditing, auditors are primarily assessing adherence to organizational policy and law. This involves evaluating whether the organization is following relevant regulations, guidelines, and internal policies that govern its operations. Compliance auditors examine various processes and practices to ensure that the organization is operating within the legal framework and adhering to set policies, which is crucial for mitigating risk and ensuring the integrity of operations.

The focus of compliance auditing is not on employee performance metrics, financial profitability, or customer satisfaction levels. While these aspects can be important for overall organizational health, compliance auditing specifically targets the organization’s commitment to legal and policy standards, which helps in maintaining accountability, transparency, and ethical practices. Therefore, the primary goal is to ensure that the organization complies with laws and regulations, thereby avoiding potential legal issues and ensuring effective governance.