At first, Fine says, there is denial that a problem ever existed. Then there is anger directed at the auditor for having pointed out the irregularities. Anger is followed quickly by an effort to bargain with the auditor in the hope that the report will not emphasize these discrepancies. However, when the report is issued and reflects the auditor's areas of concern, depression can appear with the mindset that the required changes are impossible to achieve. Then, finally, when the process is complete and improvements have been made, there is an acceptance that the changes were good and that the organization is better for having made them.
Audits are stressful encounters for both the reviewer and the one being reviewed.
The process runs the risk of being personal, confrontational, undisciplined, and unreasonably invasive.