What might executive management do that affects the audit process negatively?

When executive management exerts control over the audit process, it can introduce biases and limit the objectivity of the audit. A fundamental principle of an effective audit is that it should be independent and impartial. If management controls the audit, they may influence the audit’s scope, objectives, or findings to align with their interests. This can compromise the integrity of the audit results, potentially leading to inadequate identification of risks and issues related to health, safety, and environmental practices.

In contrast, encouraging open communication promotes transparency and honesty, which are crucial for a successful audit. Supporting health and safety training and investing in safety equipment indicate a commitment to improving health and safety standards, which ultimately enhances the effectiveness of the audit process by fostering a culture of compliance and continuous improvement.