It is time for an honest self-assessment!

As this unprecedented year is winding down, it is time for internal audit to take a moment and perform an honest self-assessment that goes beyond the requirements of standard 1311 of the International Standards of the Professional Practice of Internal Auditing.

If you have not already performed the assessment, here is a list of some suggested questions internal auditors need to ask themselves:

• Did we really try our best to help our company to survive and succeed in any way we could?
• Did we act fast enough or did we panic and hesitated?
• Did we adapt to the new normal in a reasonable time?
• Were we prepared for a crisis like this in terms of training, communication skills, and mindset? 
• Did we lead or did we wait to be told what to do?
• Did we realize that the pandemic also presented a unique opportunity for internal audit to rise and shine? Did we take advantage of this opportunity?
• What did we learn about ourselves at the professional and personal levels? Is an internal audit career still in our future?
• Did we accurately identify our weaknesses and shortcomings and developed a plan to deal with them?
• Are we now more relevant or less relevant to the company? Did our stakeholders change their perception about internal audit? 
• Do we have a clear vision of our role and responsibilities post-pandemic? Do we understand how we can contribute to business resilience and the continuation of operations?
• If we have failed, do we have the courage to admit it and seek help to transform and pave the way back to success?

Some of the above questions are difficult to digest and answer. But, unless we do so, we can not move forward and achieve our goals. 

It takes honesty, courage, and determination to address the above questions and take appropriate actions.

These are my thoughts, please share yours!

Picture source:https://efisoul63.wordpress.com

Has your Internal Audit function tested positive for the irrelevance virus?

 By now, most of you have realized that the world as we knew it has changed forever! The change has affected almost everything in our lives at the personal and professional levels. Some of the changes could be opportunities in disguise, while others could bring devastating consequences to some businesses and certain functions within an organization.

Has your Internal Audit function tested positive for irrelevance?

While many Internal Audit functions have shined and demonstrated that they are indispensable during the crises, others were not so lucky! If your Internal Audit has failed to provide help, add real value, and start the evolution process during the pandemic, it could be because it has been infected with the "irrelevance" virus! In this case, your Internal Audit is dying or most probably has been dead for a while!

On a more serious note, can the COVID 19 pandemic weaken internal audit in some organizations? The answer depends on many factors such as:

• The performance of Internal Audit: if you have not proved your value to the organization during this crisis, it is unlikely that your Internal Audit function will emerge from it unscathed.
• The performance of the organization: financial difficulties may lead to cuts in the Internal Audit budget, lay off of auditors, and/or other measures.
• Some fear that management may attempt to use the crisis as an excuse to weaken Internal Audit to serve its agenda or in retaliation for previous actions by Internal Audit! I would like to believe that this scenario will not happen.

Get Vaccinated!

Yes. there is a vaccine against irrelevance and if you have not taken it yet, do that now. It is not too late. Here are some basic vaccine dose recommendations:

• Leave your comfort zone immediately and be agile. At AdapGility Consulting we developed the motto " Be agile, be alive" because these days if your IA function is not agile it means it is paralyzed or dead!
• Work on your mindset (that could be the hardest part). Become flexible and adaptable, it is essential to enable you to transform into agile internal auditing.
• Understand the true meaning and intention of the internal audit independence concept. Don't hide behind it!
• Do not wait for a seat at the table to be offered to you. Invite yourself to the party.
• Keep your eyes, ears, and more importantly your mouth fully open! Real-time communication of what matters is the key to relevance.
• Maintain an up-to-date understanding of the company's objectives and business. This is a cornerstone for auditing what matters and adding value. Keep the conversation going with your stakeholders in these uncertain and unprecedented times.
•  Understand what is the stakeholders' perspective of what adding value by IA means to them.
• Take a tablespoon of the "courage syrup" three times a day!
• Put serious efforts into developing your soft and technical skills. Invest in yourself.
• Utilize available technology to its fullest potential.

The above is not rocket science and has been repeated time and time again by the IIA, the consulting firms, thought leaders, and others. Almost all internal auditors are familiar with it. However, there is still a gap between what internal auditors know and what they can successfully implement. Bridge the gap!

Can the world live without Internal Audit?

 How would the world look like If Internal Audit fails and is marginalized or eliminated?

In researching materials for this topic I came across an undated article questioning  "What if Internal Audit disappeared?". The conclusion was basically that it will not be the end of the world, and that    "key stakeholders would still demand some degree of checks and balances and that the other functions—second-line compliance and risk management, external audit, regulators—would naturally fill much of the void". The interesting thing is that the author's conclusion was based on discussions with his friends in Internal Audit who he described as pragmatic!

What do you think will happen if Internal Audit ceases to exist?

These are my thoughts, please share yours!

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Internal Audit and Mental Health!

During the current difficult and uncertain times, people may not always be able to maintain proper mental wellness. This should not come as a surprise during these unprecedented times. People are worried about their health, their families, their jobs, and their financial situation.  In this post, I will briefly discuss how internal auditors can maintain their own mental wellness and what role they can play to help their organizations deal with mental health and safety plans in the workplace.

What is mental health?

The World Health Organization (WHO) defines mental health as: 

"a state of well-being in which every individual realizes his or her own potential can cope with the normal stresses of life can work productively and fruitfully, and is able to make a contribution to her or his community."

With the current level of disruption, uncertainty, social distancing, remote working, fear, and stress it is of most importance to ensure that there are proper plans to deal with mental health issues as businesses start to prepare for workplace re-entry.

Although mental health awareness has gained ground in the last few years, there is still a long way for promoting it across businesses and communities worldwide.

How to maintain your mental health?

For the same reason a person takes care of his/her physical health, he/she should also pay attention to his/her mental health. According to experts, mental wellness can be achieved and improved through different ways and techniques such as:

• Get enough sleep and eat healthily.
• Exercise for a minimum of 30 minutes a day. 
• Develop a new hobby and/or skill.
• Stay in touch with people.
• Train your brain: play games, read, write.
• Minimize the time you spend following the media.
• Practice your choice of spirituality/ meditation/yoga.
• Laugh. They say laughter is the best medicine.
• Build a support network and be supportive of others.
• Think more about today and less about tomorrow. Forget the past!

How can Internal Audit help?

Internal Audit can play a vital role in helping the organization promote and improve mental wellness  and provide assurance on the effectiveness of the organization's policies and practices and provide insight that can help improve them, for example:

• By taking care of their own mental health wellness, Internal Auditors can lead by example and maintain the right mindset and wellness to serve and add value in any way they can.
• Assessing the mental health "culture" and the related" tone at the top". A candid discussion with management and the audit committee regarding their views on mental health and their plans to promote it within the organization is the starting point towards recognizing that mental health is a real issue that should be taken seriously. Not everyone is aware of how mental health in the workplace negatively affects performance, productivity, collaboration, the ability to take the right decision. The reputation of the organization as a whole may suffer as a result of untreated mental health issues. 
• Review the existing mental health policies and procedures and ensure that they cover issues such as identification of mental illness, confidentiality, privacy, equality, and access to available internal and external support and treatment.
• Internal Audit needs also to ensure that there are appropriate policies and procedures covering anti-retaliation, anti-discrimination, anti-harassment, violence, and the flexibility to take time off or work from home for those affected by mental illness.
• If no policies and procedures are in existence, Internal Audit can work with the Human Resources and Legal Departments to provide insight and guidance on how to develop them.

The above are only general suggestions on how Internal Audit can help. If you have practical experience with mental health at your workplace please share as much as you can.

What do I do?

Because I, usually, practice what I preach, I am sharing with you what I do to maintain my mental wellness:

• I read a lot!
• I play brain games!
• I have learned a new skill: cooking
• I walk every day in the parks and trails.
• I am rediscovering nature and wildlife.
• I have developed a new hoppy: photography. Below are samples of my work.

Today's hoppy could be tomorrow's profession!

Please share your thoughts and your methods of maintaining your mental wellness.

Are you the same person you were before the COVID-19 crisis?

Now that you have stayed at home and working remotely for some weeks, it may be time to ask how this life-changing experience has affected you at the personal and professional levels?

Are you the same person you were before the crisis?

What has changed in your perspective of life, family, and your profession?

When you return to your office, hopefully in the near future, what would you be doing differently? Will you be doing audit planning, risk assessment the same way you used to do? How will your relationships with the stakeholders be reshaped? And more importantly, how your understanding of your role as an internal auditor has changed or evolved?

If you believe this experience has not changed you, can you share why you feel this way and what contributed to your status quo?

Please share your thoughts!

picture credit:https://liveboldandbloom.com

Can Internal Auditors Identify Corporate Identity Crisis?

According to a Globe and Mail article published a couple of days ago, Canada's favorite coffee shop chain ( Tim Hortons) is going through an identity crisis that could erode its long-established brand. I will not be discussing Tim Hortons's situation in this post even though the coffee shop is an important part of the life of almost every Canadian ( It serves 8 of every 10 cups of coffee consumed outside the home in Canada), but rather I will use it as an inspiration to discuss whether internal audit is equipped to identify corporate identity crisis before it impacts the organization's brand and reputation.

What is Corporate Identity Crisis?

In general, identity crisis in people describe a state of confusion about who they are, their role in society and what they want to achieve in life. When it comes to corporations it means that how the organization perceives itself and promotes itself is in conflict. This description was offered by Jeffery A. Jolton, Ph.D. and Tim L. Geisert of Kenexa in an article entitled "Corporate Identity Crises". They offer more explanation regarding the conflict:

"This conflict prevents the organization from being able to fully attain its goals. Some companies are well aware of the conflict, but either don’t see it as an obstacle (yet it is) or don’t know how to resolve it in order to move forward. Many companies, however, are clueless. Although it is something that others may see as obvious, the leadership isn’t aware there is a problem, and as a result, faces a wall in the company’s progress that it is unable to see"

There are many causes of identity crises in organizations such as a change in leadership, rapid growth, disruption, merger, and change in culture. The signs of identity crisis could be obvious and visible and in other times could be difficult to spot!

To identify the crisis. one should have a deep understanding of the organization's business, objectives, strategic plans, customers, competition and potential risks and disruptions.

Identity crisis could impact organizations negatively if not identified at an early stage and treated!


What Internal Audit Can Do?

Do you think internal auditors are capable of identifying the signs of corporate identity crises in their organizations? Were you personally involved in an identity crisis situation? If your answer is yes please share:

• How you arrived at the conclusion that there may be an exposure to a crisis. What signs triggered your attention?
• What audit steps and procedures did you employ to verify and measure the risk of identity crises?
• What was the management reaction to your findings and recommendations?
• Was the issue satisfactorily resolved?

In my opinion, the first step in identifying the issue is for internal audit to recognize that corporate identity crisis is a real risk that could happen to any organization! It should be part of the continuous risk assessment and audit planning.

Many techniques can be used to identify identity crisis such as observations, discussions with all levels within the organization, attending executive meetings, internal and external surveys, and culture audits.

These are my thoughts, please share yours!

Photo Credit: sdecoret/ Shutterstock)

Should The IIA & ISACA merge?

In a joint IIA and ISACA press release back in 2010, the following statement was included to explain why the management of both organizations have met to discuss shared challenges and opportunities:

"Given the similar—but not same—nature of ISACA’s and The IIA’s professional areas, it is not surprising that the organizations have faced many of the same situations over the past several years." 

A decade later and while we acknowledge that there is a reasonable level of coordination between both organizations, one can not stop wondering if there is a need for both organizations to merge to better serve their members and customers!

Should the rapid change in professional roles, technology, disruption, risks and stakeholders' expectations justify a merger? There were indications throughout various surveys that CAE's are now more involved in the management of IT audits and that this trend is expected to continue in the future. Is this enough reason to start thinking about a merger?

I have raised the merger issue in several posts in the past but did not receive enough feedback! I hope we can now start a debate on this issue. I would love to hear the views of those who support and oppose such a merger!

These are my thoughts, please share yours.

 

Internal Audit as A Disruptor!

Disruption has been one of the most used words in the last few years. It has been used by people who understand its true nature and meaning, and by those who do not. It has been used as an excuse to justify failure and as a means to motivate people and corporations to do better and rise to the challenge. But what is disruption about?

What is Disruption?

The Cambridge English Dictionary defines the verb “disrupt” as follows: to prevent something, especially a system, process, or event, from continuing as usual or as expected.

In business, the term “disruption” and the theory behind it took off with the definition offered by Harvard Business School’s Clayton Christensen in his 1997 book “The Innovator’s Dilemma”. He explained it as follows:

“Disruptive Innovation describes a process by which a product or service takes root initially in simple applications at the bottom of a market and then relentlessly moves up market, eventually displacing established competitors.”

A Harvard Magazine article provided more explanation of the concept:

“Disruptive products are typically “cheaper, simpler, smaller, and, frequently, more convenient to use.” They tend to reach new markets, enabling their producers to grow rapidly and—with technological improvements to eat away at the market shares of the leading vendors.”

It is important not to confuse disruption with innovation! There is a wide agreement that all disruptors are innovators, but not all innovators are disruptors. Examples of disruptive products and services include Netflix, Amazon, Skype, Laptops, cellular phones, and Wikipedia. On the other hand, Uber is considered by most experts and scholars as innovative but not disruptive.

While the term “disruption” is mostly used to refer to technological advancement, it is certainly not limited to it. Disruption could come in the form of new regulations & laws, new business models, financial challenges, cybersecurity threats, and others.

Internal Audit & Disruption

Many experts and thought leaders have shared their views on how Internal Audit should handle disruption. Here are some examples of what they have said:

An IIA publication entitled “Internal Audit in the age of disruption” summarizes the role of internal auditors as:

“The great challenge for internal audit executives today is to perceive disruptions in their true form. Recognizing what’s coming and providing insight to the organization on how to harness that disruptive power is truly valuable. This is nothing new for internal audit. Insight is core to the Mission of Internal Audit — to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight.”

The publication provided tips and techniques for internal auditors to rise to the challenge of disruption. These are:

- Keep focus on assurance: Internal audit should continue to focus on what it does best

- Engage with Stakeholders and Subject Matter Experts: Align internal audit’s work with the expectations of internal audit’s key stakeholders. Work closely with subject matter experts who are implementing disruptive technologies and focus on the most relevant and significant issues.

- Invest in Training on Disruptive Technologies: Constantly pursue training to learn about new technologies and the complex and emerging risks being introduced to the organization.

- Put New Technologies to Work: Embrace and leverage new technologies in performing internal audit work. Internal Auditors must take advantage of machine learning and data analytics in their audit processes — real-time auditing should be a requirement as organizations implement new business processes"

It also provided the following closing thought:

“There may be a lack of synergy between internal audit and innovators or creative thinkers in the organization, but with regard to disruptive events that the organization either generates or reacts to, internal audit should be there from the beginning. 

By focusing on assurance, engaging with subject matter experts, investing in training and disruptive technologies, putting new technologies to work, and providing insight into emerging risks and opportunities, internal audit may be seen as a key asset in helping the organization to harness the power of disruption.”

An EY publication  entitled  “Does a disrupted Internal Audit function mean a stronger strategic partner?” offered the following view of the internal audit function of the future:

“In light of the pace of disruption and resulting changes occurring in business today, IA needs to change what it does, how it does it and who actually performs the work.

The mandate will remain substantially the same; however, it will demand a shift in focus and IA functions must:

- Be highly connected, agile, proactive and forward-looking

- Continue to assess and challenge the efficiency and effectiveness of internal controls

- Be involved in the most strategic activities of the organization

- Harness emerging technology for better and more predictive risk mitigation outcomes

- Challenge the risk framework and view to also account for upside and outside, in addition to downside risks.”

A PwC article entitled “ It’s time for Internal Audit to disrupt itself”, called on Internal Audit to be agile in order to help anticipate and respond quickly to disruptive events:

“Agile Internal Audit functions are relevant across many disruptors, including rapidly emerging risk areas, not just those areas traditionally addressed by internal audit or compliance functions.”

It has identified some features which are needed for helping Internal Audit functions to be agile and better equipped to support businesses in dealing with disruptions:

- Much tighter collaboration across three lines of defence, driving more clarity in the overall risk management process

- Investing in both business and technical IQ, formally including training on the business as part of Internal Audit learning and education.

- Creating more flexible Internal Audit processes and reporting that not only capture different approaches but also drive relevant and timely reporting to address the immediate business needs.

The above clearly demonstrated the need for Internal Audit to embrace and embed technology in its operations. Unfortunately, this is not the case today for many internal audit functions. According to PwC’s 2018 State of the Internal Audit Profession Study,  internal audit  falls into these three categories when it comes to adopting technology:

- Evolvers: 14% of internal audit functions are advanced in their technology adoption

- Followers: 46% of internal audit functions are taking notice and following the Evolvers’ technology adoption—but at a slower pace.

- Observers:37% of internal audit functions are still Observers when it comes to technology adoption. They may be constrained by lack of technology, be held back by poor quality of data within the business or have insufficient resources to invest, or the organization may simply not be ready culturally. That last group has only basic or even no technology use.

 

Be the Disruptor!

There has been no shortage of calls for Internal Audit to disrupt itself. This was not only triggered by the current disruption factors facing businesses, but also as a reflection of the poor stakeholders’ perception of internal audit and its ability to add value.

I add my voice and call on Internal Audit to be a disruptor! To be clear, I am calling on internal audit to be a “constructive disruptor” and to avoid by all means being a “destructive disruptor”! 

Destructive Disruptor

By doing nothing and continuing to perform its routine tasks without regard to the disruptive factors coupled with the unwillingness to leave its comfort zone, internal audit becomes a destructive disruptor. Not only will it miss the opportunity to improve itself and leave the state of inertia, but it will also hinder the rest of its stakeholders from performing by denying them access to information and insight needed to enable them to make the right decisions.

Constructive Disruptor

To become a constructive disruptor, Internal Audit needs to disrupt itself first. While there is no one-size-fits-all approach, Internal Audit may consider these suggestions:

Mindset Reset:

The first step towards becoming a disruptor is to disrupt the mindset of internal auditors. A blog post written by a PwC global GRC and IA leader explains the mindset change as follows:

“What we need to do most urgently as a profession is to retool our own business model, to access new capabilities and technologies, and be more adaptive and timelier in the way we go about doing our job. For most internal audit functions, this means adopting a much more agile resourcing model. To provide the right advice, you need to be able to access a diverse array of skills, quickly. But it also means adopting a new mindset. A mindset that says, ‘not only do we have permission to be more proactive, our stakeholders need us to be. It’s a change in thinking that may be hard, but it’s one we need to make. If we do it, not only will we deliver greater value, but it will make our jobs more rewarding and our profession more attractive to tomorrow’s leaders.”

The change of the Internal Audit mindset is not an easy task because people, including internal auditors, tend to resist change. To effect change, there is no substitute for a strong and courageous Chief Audit Executive (CAE). He/she should be forward-looking, adaptable, agile, sees the big picture, and surrounds himself/herself with staff who share his/her values, objectives, and mission. A disruption of the Internal Audit function requires an honest and continuous assessment of its capabilities and needs. The CAE will need to objectively assess the current skillset and mindset of his/her staff and determine if they are suitable for the future of his/her function as a disruptor. If necessary, a drastic restructuring of the function should be executed and a clear practical plan should be developed for the improvement of the hiring and training practices. The human factor is essential in the transformation of the internal audit mindset in the digital age because digital transformation is a way of thinking according to a publication issued by Protiviti. The publication explains this and the role of technology in the transformation process as follows:

“To become a leader in the digital age, it is essential to reinvent the business at its core. Beyond technology and process changes, this means the way people think and act in everything that they do needs to substantially evolve. The people aspects are much more important than the technology. That is not to say that technology is not important, but it should not be the driver nor the destination. Fundamentally, digital transformation is about people transformation.”

No More Hiding behind Independence:

Part of being a disruptor is to strike a practical balance between the assurance and advisory roles. Internal Audit can disrupt itself by breaking the habit of hiding behind the “independence” issue and come forward to offer objective and unbiased consulting services in accordance with the IIA standards and guidance. Do not be shy to go beyond the standards, if necessary, if doing so adds real value to your organization!

Adopt a New Culture:

Internal Audit can also disrupt itself by adopting a culture that demands that internal auditors learn a new “thing” every day and to invest in themselves. The recent IIA Publication “APPROACHES TO UPSKILLING FOR INTERNAL AUDITORS” has a useful explanation of self-investment:

“During his tenure as The IIA’s Global Chairman of the Board (2016‒17), Larry Harrington, CIA, QIAL, CRMA chose “Invest in yourself” as his theme. He urged internal auditors to enhance their value by undertaking professional development opportunities. Too often, employees believe that it is the sole responsibility of their employers to first determine the skills necessary for them to succeed, and second, to make the investment in and for them. This is risky thinking. Self-investment provides one of the best returns on investment. Smart professionals use the resources and guidance available to them through their employers, but ultimately realize that they own their own careers.”

 The culture should also break the circle of fear if it exists, (fear of technology, fear of upsetting stakeholders, fear of the unknown, fear of failure ...etc.). The culture should embrace real change and determination to become a disruptor. A few years back some Internal Auditors used to call themselves “agents of change” but, they changed very little if any. Thus, internal auditors should be encouraged to innovate and use their imagination to improve the way they do things. Innovation is the product of imagination, determination, and empowerment! Unleash the imagination and creativity of internal auditors, push them to think outside the box and they will disrupt everybody!

Market Internal Audit as A Disruptor:

Do not be shy about it! If you want to be a disruptor, let your stakeholders know about it. Discuss your disruption plans with the audit committee and management and seek their support. Let them realize the additional value internal audit can add when it becomes a disruptor. It may not be an easy sell, but if done effectively you can reasonably ensure that your stakeholders will not disrupt your disruption activities!

Educate Stakeholders:

I consider educating the Audit Committee and management on the latest trends in technology, risk, assurance, and other emerging issues a disruptive act because it helps them to reconsider how they approach issues and make decisions. Educating them may take many forms from a flash newsletter to a formal training session. The education venue should be customized to adapt to what works for the stakeholders.

Last Words

One of my favorite quotes is by Shirley Chisholm, she said: “If they don't give you a seat at the table, bring a folding chair.” In my opinion, this quote in a way summarizes and simplifies the concept of disruption. Bringing a chair to the table, even if it is a folding one, and disrupting the status quo is a much better approach than waiting to be given a seat. To become a disruptor, Internal Audit should first have the desire to play this role, take initiatives and invite itself to the party!

At the end of the day, the greatest challenge facing Internal Audit is to disrupt its stakeholders’ perception of its value and services!

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About the Author:

Wa’el Bibi, CPA, CIA, CISA is a seasoned Audit Executive and the founder & President of Bibi Consulting (www.bibiconsulting.net), a Canadian firm that provides Internal Audit & Management Consulting Services worldwide. He is also the CEO of AdapGility Consulting, a firm connecting CAEs with Organizations (www.adapgility.bibiconsulting.net). His blog posts are available at (http://waelbibi.blogspot.ca) and he can be contacted at wael@bibiconsulting.net

Do Internal Auditors Have An Expiration Date?

Is There Such Thing as the "Future Auditor"?

The last issue of Protiviti's "The Bulletin" entitled "The Future Auditor Revisited ", discusses some of the characteristics of future auditors and how they can add more value and stay relevant. It builds on  the firm's 2014 vision of future auditors. It suggests that future internal auditors should:

• Focus More on Strategic Risks
• Think Beyond the Scope
• Add More Value Through Consulting
• Facilitate Effective, High Quality Communication 
• Elevate Stature and Perspective
• Align Stakeholder Expectation

The firm offered an example of 15 ways the future auditors can achieve the above and add value:

While I have no problem with the above, I am not sure why we are still talking about it as the "future" when it has been around for years! Should not this be the present and we start thinking beyond it to shape the future of internal audit. Are internal auditors stuck in their past that the future remains a moving target! Or to put it bluntly:Is there such thing as the future auditor?

These are my thoughts,please share yours!

  

!التدقيق الداخلي والحب من طرف واحد

           في بعض الأحيان

 تكون العلاقة بين التدقيق الداخلي والإدارة العليا خاصة وبقية منسوبي المؤسسة عامة أشبه ما تكون" بالحب من طرف واحد " إن استعملنا التعبير المجازي وحاولنا إضافة بعض الطرافة في تداول هذا الموضوع الشاق!  قبل أن أخوض بالتفاصيل دعوني أوضح المقصود بهذا النوع من الحب:

 تعرف الويكيبديا الحب من طرف واحد على انه:

" الحب غير المتبادل بين طرفين لأنه غير مدرك على انه حب من الطرف الأخر أو انه مدرك ولكن يتم تجاهله "

"Unrequited love or one-sided love is love that is not openly reciprocated or understood as such by the beloved. The beloved may not be aware of the admirer's deep and strong romantic affection or consciously reject it."



 يسعى التدقيق الداخلي إلى إقامة علاقة مهنية قوية يسودها الاحترام المتبادل والحرص على حماية مصالح المؤسسة مع جميع الإدارات على مختلف المستويات (سأتناول العلاقة مع لجنة التدقيق في مقالة منفصلة) مع الحرص على الاحتفاظ بالاستقلالية المطلوبة والاحترافية المهنية، إلا أن هذا الهدف يتعثر في بعض الأحيان نتيجة عدم تجاوب البعض معه أو محاولة تهميش التدقيق الداخلي لأسباب قد يكون منها :

   : عدم فهم أهداف وأهمية التدقيق الداخلي

رغم ما حققه التدقيق الداخلي من "أثبات وجود" في السنوات الماضية، إلا أن أهدافه وجدواه لاتزال غير واضحة لدى البعض سواء بسبب الجهل بها أو فهمها بطريقة خاطئة. في مثل هذه الحالات أميل إلى تحميل التدقيق الداخلي لجزء غير قليل من المسؤولية نتيجة لقناعتي بانه لا يبذل الجهد العملي الكافي “لتسويق" نفسه ونشر الوعي بأهميته وأهدافه في المؤسسة التي يتواجد بها.

 : عدم الاقتناع بجدوى وأهمية التدقيق الداخلي

الوضع هنا مختلف عن الوضع أعلاه من حيث أن هناك "تفهما" لأهداف التدقيق الداخلي ولكن في الوقت نفسه لا يوجد قناعة بجدواه وفعاليته. هذه القناعة قد تكون عن حسن نية ومرتبطة بمستوى الخبرة والثقافة وقد تكون لرغبة في تحجيم أو تغييب التدقيق الداخلي لسبب من الأسباب.  

                           : وجود تجربة سلبية مع التدقيق الداخلي

لا شك بان وجود تجربة سلبية مع التدقيق الداخلي، بغض النظر عن ظروفها وأسبابها، تسهم بشكل مباشر في فتور العلاقات وتسهم في خلق جو من عدم الثقة والسلبية في التعامل.

   فشل التدقيق الداخلي:

الفشل هنا قد يكون نتيجة لعدم قدرة التدقيق الداخلي على" فرض" وجوده أو فشله بالقيام بالواجبات الموكلة اليه حسب الأصول المهنية المتعارف عليها وعدم قدرته على إضافة أي فائدة للمؤسسة.

مقومات العلاقة الناجحة

حتى يكون " الحب" متبادلا وله فرصة بالاستمرار والتطور فلا بد من وجود مقومات نجاح له، اسرد هنا أهمها:

Equality   التكافؤ  

طالما طالب التدقيق الداخلي بان يتم منحه "مقعدا على الطاولة" وان يتم معاملته بالقدر نفسه من الأهمية والتقدير الذي يمنح للدوائر الأخرى. هذا الهدف لا يتم تحقيقه بقرار يمنح من الإدارة أو يقدم على طبق من ذهب، بل يتوجب على التدقيق الداخلي أن يكسبه بجهده. من اهم متطلبات العلاقة المتكافئة بنظري وجود رئيس تنفيذي قوي للتدقيق الداخلي قادر على التعامل مع جميع المستويات الإدارية والتعامل مع الظروف الصعبة وحماية مصالح دائرته. من المميزات المطلوبة بالرئيس التنفيذي "والتي يجب أن لا تقتصر عليه وحده بل يجب أن تشمل جميع المدققين الداخليين": 

- أن يتحلى بالجرأة المهنية وان يكون قادرا ومستعدا لتسمية الأشياء كما هي دون مواربة (أن لا يخشى في الحق لومة لائم)، بغض النظر عن العواقب المترتبة على ذلك. من الضروري هنا التأكيد بأنني لا أطالب رئيس التدقيق الداخلي" بالانتحار المهني" او التهور وإنما بالقيام بواجبه المهني الذي يتطلب منه إبداء الراي بكل موضوعية ونزاهة وأمانة. كنت أتمنى لو أن التعديلات الأخيرة على المعايير الدولية للممارسة المهنية للتدقيق الداخلي قد تطرقت إلى موضوع الجرأة المهنية صراحة، لكن على الأقل فان روح هذه المعايير توحي بذلك كما يعتقد البعض!

كنت قد طالبت من خلال مقال سابق لي بإيجاد الية لحماية المدققين الداخليين ماديا ومعنويا في حال فقدوا وظائفهم نتيجة هذه الجرأة المهنية. أعتقد بان على معهد المدققين الداخليين أن يبادر بأخذ زمام المبادرة بهذا الموضوع بالتعاون مع الجهات الحكومية والتشريعية المختصة بالإضافة إلى شركات التامين.

 

- في الوقت نفسه، فان العلاقة البناءة تتطلب من المدقق الداخلي أن يبتعد عن الغرور والفوقية وان يتعامل مع جميع منسوبي المؤسسة على اختلاف مستوياتهم الوظيفية بمهنية عالية واحترام. في تغريده كتبتها مؤخرا قلت " لا ينبغي للمدقق الداخلي محاولة إثبات انه الأكثر ذكاء من الأخرين في المؤسسة وإنما العمل بذكاء أكثر لمساعدة المؤسسة على بلوغ أهدافها".

  عاملا مساعدا على بناء التكافؤ في العلاقات. يعرف قاموس كامبريدج (Charisma) - أميل إلى اعتبار الجاذبية المهنية الجاذبية على إنها القدرة على جذب اهتمام وإعجاب الأخرين والقدرة على الظهور بمظهر القائد.

               the ability to attract the attention and admiration of others, and to be seen as a leader

                                                                                                               

Trust    الثقة

قد يتساءل البعض كيف تبنى الثقة والعلاقة بين المدقق الداخلي والأخرين يفترض أن تكون مبنية على "الشك المهني"؟ الجواب على هذا التساؤل يبدا بالفهم الصحيح لهذا المبدأ. من أفضل التعاريف التي قراتها  للشك هو للدكتور مايكل شيرمر حيث يقول مع التصرف الطفيف بالترجمة:  

"إن المعنى الحقيقي للشك لا يمت بصلة بالريبة او عدم التصديق او السلبية. الشك هو عملية تطبيق المنطق والتفكير النقدي من اجل تقرير مدى الصحة والصدق. انه عملية إبداء الراي المبني على حقائق وليس إبداء الراي المبني على أراء مسبقة"

"The true meaning of the word skepticism has nothing to do with doubt, disbelief, or negativity. Skepticism is the process of applying reason and critical thinking to determine validity. It's the process of finding a supported conclusion, not the justification of a preconceived conclusion.” Dr. Michael Shermer.

        Skepticism is not a position; it's a process ويضيف قائلا: "الشك ليس موقفا نتخذه، انه عملية إجرائية “

إذا فهم المدقق الداخلي الشك بهذه الطريقة وبانه ليس بغاية في حد ذاته وإنما بوسيلة للوصول إلى الحقيقة، فان هذه هي الخطوة الأولى في طريق بناء الثقة. هذا الطريق ذو اتجاهين، حيث يتوجب على عملاء التدقيق الداخلي وكافة منسوبي المؤسسة أن يكونوا على ثقة بان التدقيق الداخلي لا يتعمد ولا يهدف إلى اصطياد الأخطاء وإظهار الأخرين بمظهر سلبي وإنما هدفه العمل معهم من اجل أن يتمكنوا من القيام بواجباتهم بطريقة أكثر فاعلية. إن العبء الأكبر في بناء هذه الثقة يقع على عاتق التدقيق الداخلي شئنا أم أبينا!

لبناء الثقة يجب على التدقيق الداخلي أن يرقى إلى مستوى التوقعات والآمال المعقودة عليه.      

 Aligned Objectives المشترك الهدف    

من أسباب نجاح أي علاقة وجود هدف مشترك يسعى الطرفين لإنجازه. هنا تبرز أهمية قيام التدقيق الداخلي بتقريب ومواءمة أهدافه مع الأهداف الاستراتيجية للمؤسسة ومراجعتها وتعديلها بشكل دوري. على التدقيق الداخلي أن لا يغرد خارج السرب وان يشارك بفاعلية، بطريقة أو بأخرى، في التوجهات الاستراتيجية للمؤسسة دون فقدانه لاستقلاليته، وان يكون قادرا على سرعة التأقلم   مع المستجدات حتى يبقى طرفا مؤثرا وذي صلة.  

ما الذي يفسد العلاقة؟

هناك أمور تفسد العلاقة بين التدقيق الداخلي والأخرين منها:

Out of sight, out of mind    البعد جفاء

للحفاظ على علاقة دافئة ومستمرة يتعين على التدقيق الداخلي أن لا ينعزل عن محيطه وان لا يتقوقع بحجة الحفاظ على الاستقلالية. يقول المثل "بعيد عن العين بعيد عن القلب " وهذا ينطبق أيضا على علاقات العمل. أن التدقيق الداخلي أحوج ما يكون للتواصل مع الإدارات المختلفة بشكل مستمر ليس للحفاظ على علاقات صحية فقط وإنما للتمكن من الاطلاع على أحدث المستجدات والمخاطر التي تواجه المؤسسة بالإضافة إلى الفهم الأعمق لعملياتها.

في مدونة سابقة كتبت مقالة بعنوان " التدقيق الداخلي ليس عملا مكتبيا، استمر بالحركة" ذكرت فيها انه لا يمكن للتدقيق الداخلي فهم ما يتوقعه الأخرون منه ما لم يقم أولا بالتعرف عليهم وفهم احتياجاتهم والتحديات والمخاطر التي تواجههم. وهذا لا يتحقق إلا بالتواصل الشخصي المستديم. ولا أعنى بالتواصل الشخصي إرسال مذكرات او بريد الكتروني او حتى محادثة هاتفية، لأنها على أهميتها لا تغني عن اللقاء وجها لوجه ولو لعدة دقائق وبشكل غير رسمي.    

Silence Kills     الصمت القاتل   

كما يقتل الصمت العلاقات الشخصية فانه يقتل أيضا علاقات العمل. إن الإدارة في "غالب الأحيان" ترغب في أن تسمع من التدقيق الداخلي بشكل مستمر وفي الوقت المناسب، وهذا لا ينطبق فقط على تقارير التدقيق الروتينية وإنما يتخطاه إلى الأمور الأخرى التي تهم المؤسسة مثل ما يستجد من مخاطر او ما يطرا من تغييرات على السياسات والتشريعات والمعايير التي تؤثر على سير أعمال المؤسسة.

من الأمور التي وجدت بخبرتي أنها تؤسس لتواصل مفيد قيام التدقيق الداخلي بالتواصل الدائم مع الأخرين عن طريق إصدار نشرات دورية تناقش ما يهم المؤسسة على أن تكون مختصرة وبسيطة دون الخوض في نقاشات تقنية معقدة.

لا حدود هنالك لأدوات التواصل التي قد يرغب التدقيق الداخلي باستعمالها، ولكنها يجب أن تراعي "ثقافة" المؤسسة والأشخاص المعنيين بها. على سبيل المثال، فقد قمت باعتماد أسلوب إرسال أسئلة قصيرة متعددة الإجابات شهريا إلى أعضاء في الإدارة العليا ولجنة التدقيق في احدى الشركات الكبرى تغطي مواضيع مختلفة من محاسبية إلى رقابة داخلية مرورا بإدارة المخاطر، وكنت أخشى أن لا يتم تقبل هذا الأسلوب إلا إنني دهشت من ردة الفعل الإيجابية عليها وروح التنافس بينهم في محاولة الإجابة الصحيحة على جميع الأسئلة.     

   No Value Added أسمع جعجعة ولا أرى طحنا

في نهاية المطاف فان الهدف من وجود التدقيق الداخلي هو المساهمة الإيجابية في نجاح المؤسسة في تحقيق أهدافها وإذا لم يتحقق هذا الهدف، فان العلاقة مع التدقيق الداخلي مصيرها الحتمي إلى الانحدار حتى لو كانت جميع مقومات النجاح الأخرى المذكورة أعلاه لازالت موجودة. التدقيق الداخلي ليس دائرة علاقات عامه ولا بدائرة إعلامية، على أهمية توفر بعض هذه الصفات به، وهو ليس فقط “عيون وأذان" الإدارة وإنما ضمير المؤسسة الذي يسعى لان تظل بوصلتها بالاتجاه الصحيح.

 لا ادعي بأنني أتيت بجديد في هذه المقالة، فقد سمعنا ما ورد فيها مرات عديدة ومن مصادر مختلفة ولكن البعض لا يزال لا يدرك أهمية بناء العلاقة المهنية الحيوية بالقدر الكافي او لا يطبقه عمليا بأسلوب سليم. وقد هدفت من هذه المقالة إلى إعادة التذكير بأهمية العلاقات المهنية لضمان بقاء التدقيق الداخلي حيويا ومضيفا للفائدة وللتأكيد على أن تحقيق هذا الهدف يعتمد بشكل كبير على وجود رئيس تدقيق قوي!

وكما أن "النغمة بالأعلى" في المؤسسة تحدد بشكل كبير طبيعة التعاملات والثقافة فيها، فان نغمة رئيس التدقيق قد تكون الحد الفاصل بين نجاح التدقيق الداخلي او فشله!

ألان، هل تعتقد بان بإمكانك تحويل" الحب من طرف واحد" الى" حب من اول نظرة"