Following is my take on your post:
a) You have mentioned the department, but which department is it? What are the objectives of the department?
b) It appears that you are confused with the term "audit." The definition of an audit is to examine carefully for accuracy with the intent of verification. To examine the accuracy and verify, you need to first define the systems and processes of the department. Please remember that an audit is conducted to check whether the systems and processes are followed correctly or not. The audit is not of the persons.
c) To understand the systems and processes of the department, you have to understand what the input to the department is and what the output from the department is. To whom is this output for? Is it for internal customers or external customers? What is the customer satisfaction ratio?
d) You feel that managers are not working. Nevertheless, would it be right if we place managers on par with their subordinates? The manager's job is to get the work done from the subordinates. For this, they constantly need to guide, coach, counsel, train, and advise their subordinates.
e) Since you have not mentioned the name of the department, it is not possible to write for what they are accountable. Take the case of the Inventory Turnover Ratio (ITR). No single person in the purchasing department is directly responsible for elevating this ratio; however, the Head of Purchase or Head of Supply Chain will remain responsible for elevating this ratio or maintaining the level where they are. For this, he/she has to get the work done from all the persons working in the Purchase Department.
Final Comments
Well, gentleman, this is your second query on the same subject. Earlier, you also raised the query. There were three replies to your query; however, instead of responding to their clarification, you have raised a second post after 15 days. You wanted to keep cards close to your chest and yet want seniors to respond! How long will this continue?
Thanks,
Dinesh Divekar
[Phone Number Removed For Privacy Reasons]