What kind of auditor are you? Are you an assurance professional?
I am struck by how many think the job of internal audit is to find defects.
I believe that is the road to ruin.
Our job should be to help the organization succeed, and we do that by helping PREVENT defects. Our primary role is ASSURANCE, not performing audits to report issues.
Contrast these situations:
1. The auditor strolls into the room, which is full of cops, and points to the body. “You have a dead body on the floor.”
2. The auditor works with the building architect and critiques the provision of fire and smoke detection and alarm systems, as well as the fire suppression system and availability of exit routes. She advises on the need for fire safety training and drills.
Which is more valuable to your company?
Which are you?