Orientation: A Strategic Opportunity for the Audit Department

Explains the difference between orientation and training. Advances a top‐down approach for assembling an orientation programme, offering flexibility and allowing the new auditor to build a framework of understanding about his/her work. There are four modules: Industry;Company; Internal Auditing; and Audit Assignments. The need for customized orientations arises. Building a successful programme entails selecting the right timeframe and reviewing and optimizing the existing programme; customized orientations may be needed. Orientation forms part of the socialization process which deals with the transition to a new job environment, and is a strategic opportunity to enhance employee commitment and performance.