My congratulations to Larry Kowlessar for his recent article in the IIA’s internal auditor magazine (an congratulations to them for changing the name of the magazine back), Building a Better Auditor: Making A Difference.
There’s a lot in this short piece that I like and commend to all internal auditors everywhere.
I love this:
No one can change our approach to audit engagements, save the practitioners themselves. How many changes have we implemented over the last year that have enhanced our audits and our department’s delivery?
While we may pride ourselves on our ability to challenge the practices of our customers in management, how often do we challenge our own practices?
How often do we check to make sure that every hour we spend creates at least an equivalent level of value to the organization (not value to us but to them)?
He continues with:
We need to reflect on what we did a year ago, compare it with how we conduct our audits today, and show in a third column what has changed and what has remained constant.
That’s an interesting idea. Are we changing or just talking about changing?
How have any changes worked out? Did our clients appreciate them and agree that value was added?
This is a good reminder that testing for compliance with outdated company policies and historical practices has little…
