What is auditing?
Auditing is the term given to the spiritual counseling which is the central practice of Dianetics and Scientology. It is delivered by an auditor (from the Latin word audire, meaning to listen)—a person trained and expert in the exact techniques of Dianetics and Scientology. The goal of auditing is to restore individual ability. It is a thoroughly codified activity with precise procedures. An auditor uses exact sets of questions asked to help a person find out things about himself and improve his condition. An unlimited number of questions could, of course, be asked—which might or might not help a person. The accomplishment in Dianetics and Scientology is that L. Ron Hubbard isolated the precise questions and directions to invariably improve a person’s ability and remove the impediments to his or her spiritual growth. An auditor does not engage in some vague form of mental exploration, nor does an auditor offer solutions, advice or evaluation.
Auditing, in general, is formally described as: “The independent examination of records and other information in order to form an opinion on the integrity of a system of controls and recommend control improvements to limit risks”. There are several significant, if somewhat boring terms in that description: Independent – whereas managers “do”, auditors “do not”. Auditors should not be directly involved with the operations or management of a function being audited. They should report to a separate line of management and be free to state the facts of a situation and their honest opinions without fear of recrimination from those in the subject area. Just as if not more importantly, independence is also a state of mind. It’s about being freethinking, able to gather the facts and consider situations objectively. Switzerland has the right idea. Some judicial systems come close. Think ‘referee’ and you have the right idea. Examination – auditing involved the gathering and assessment of factual
