In Auditing that matters (which I strongly recommend for every internal audit practitioner or consultant), I have a chapter on making sure you have the audit team you need.
Here is an excerpt from the start of that chapter. I talks about probably the most important skill I needed from every member of my team.
The need to think
I ask a great deal from my team.
I need them to THINK.
Thinking is not, sad to say, something that every internal auditor does.
In fact, most auditors are trained NOT to think! They are told to ‘follow the audit program’ and do what they are told. Sometimes, they are even told to do the same work as the last time the area was audited.
As we know today, the risks of today are very often not the risks of yesterday. Doing the same audit means we are auditing what used to be the risks, not necessarily what they are today.
While I would always prefer to hire people who have never been trained to “do what I tell you and follow the audit program”, that is not always possible. Very often, I can see in the interview process who has the capability of thinking for themselves. If they have high potential, I will hire them and unlock their chains by insisting that they always use their intelligence. If they drift towards following the same program as last year, I ask them why – and…
