I had the privilege of working with Mike Jacka as a member of an IIA International Committee for many years. He’s not only smart, but funny – a great speaker if you can get him.
He continues to write for the IIA’s magazine and blog.
His latest is Mind of Jacka: Not Quite a Manifesto.
Mike shares an interesting list of what he calls “the more intangible, human elements that allow us to function amid the contradictions that define our profession. To quote a fairly famous document, we hold these truths to be self-evident.”
I agree with the underlying premise, that internal audit exists to help the organization and its leaders succeed. It’s not about finding fault. It’s not about making ourselves look good and boasting about how much value we deliver.
While there are times when we have to be the cop, finding serious issues that threaten the success of the organization, most of the time we should be the consultant, providing valuable assurance, advice, and insight on what matters to the success of the organization.
Some auditors prioritize finding fault. For example, I knew one CAE who told his team that an audit report with no findings was unacceptable.
These auditors will not gain the trust of management. They will not be seen as helpful, only as potential impediments that consume valuable…
