Psychological Safety: The Foundation for Brave Audits and Productive Audit Teams

This article, the second in a series, emphasizes the critical role of psychological safety within audit teams and client interactions. It argues that fear, whether among auditors or clients, hinders effective auditing by suppressing concerns and fostering silence. The author proposes practical strategies to cultivate an environment where speaking up is encouraged and valued, leading to more robust audits and improved client relationships.