If you have heard your management saying “is this what
internal auditors do?”, chances are it was meant as a compliment not a complaint!
It means that you, the internal auditor, has said or done something that took
management by surprise and exceeded what is expected from a traditional
internal auditor!
If you have not heard that question /statement yet,
you better start wondering why!
How do you get there?
It takes someone with an open mind, courage, flexibility
and very high level of curiosity to get there! In particular, you need to:
Think outside the box, but stay inside it!
The concept of “think outside the box” while widely
accepted as a unique way of providing solutions, is also criticized by some as
being flawed! In an 2014 Forbes
article, Dileep Rao questioned the meaning of this widely used cliché and
asked who defined the box .What I find interesting in the article is how he
talked about the imaginary box and the real one! He said:
“The imaginary box is one that you have
imposed on yourself. This box can be based on your assumptions. The real box is
more difficult to define, but it is there. It can be based on what your market
is willing to accept, or on the strategy you have selected, or on your
capabilities.
MY TAKE: There is always a real box that you
should stay inside of. The laws of physics still apply. But this real box can
change with new trends and technologies. Yesterday’s real box is usually
different from today’s real box. The key is to be able to separate today’s real
box from the imaginary one. Yes, by all means think outside the imaginary box
that imposes artificial constraints on your achievements. But stay inside the
real box that is defined by your market and your capacity to satisfy your
customers – if you want to win.”
For me, thinking outside the box means leaving your
comfort zone, being creative, learning new things and being curious. It does
not mean going stray!
Not limiting yourself
Nothing kills a profession like the self-imposed and imaginary
limitations! There is no limitation on thinking, applying common sense,
imagining and day dreaming!
Keep in mind that the IPPF is not a fence that limits the
internal audit process, it is rather its cornerstone! So, build on it and
always try to improve it. The IIA cited that the development of the standards
is an ongoing process, so be part of it.
You can free yourself from your imposed limitations
and turn them into abilities by unleashing these powers within you:
Imagination
+day dreaming+ curiosity +courage
Never underestimate the power of imagination and day
dreaming! Never underestimate your capabilities! Challenge yourself every day,
you won’t be disappointed!
Utilize your special status
Internal auditors enjoy a very unique status! They
combine the characteristics of insiders and outsiders. They are insiders
because they are employees of the company and possess thorough understanding of
its operations. They are at the same time outsiders in the sense that they are
independent and are not involved in the management process.
This gives internal audit the opportunity to take an
independent, fresh and holistic look at the operations from both an outsider
and insider perspective.
Release
your thoughts
If you have a thought that could improve operations
and/or minimize risk, research it and share it! Don’t keep it in the back of
your mind. Act on it even if it sounds wild! Don’t be shy to ask for advice and
help in exploring and developing your thoughts.
“Reality is a projection of your
thoughts or the things you habitually think about.”
These are my thoughts, please share yours!
