Audit is ...


... "a structured assurance process of examination, review, assessment, testing and reporting by one or more competent and trusted people who – crucially – are independent of the subject area being audited" [source: SecAware glossary]

... senior management's not-so-secret weapon

... how to use friends and influence people

... how to lose friends and alienate people

... proof that management distrusts us

... where failed accountants go to die

... seeing things through fresh eyes

... a massive and unnecessary cost

... "Go ahead punk, make my day"

... derived from the Latin audio

... forever re-opening old sores

... like a bear with a sore head

... the skin-hardening function

... watching your every move

... dependent on information

... bayonetting the wounded

... the bottom of the barrel

... the third line of defence

... something best avoided

... always late to the party

... policies and procedures

... asking dumb questions

... lurking in the shadows

... a governance function

... the four eyes principle

... part of the inner circle

... poking at the remains

... a service organisation

... generating assurance

... coming, ready or not

... resource-constrained

... divorced from reality

... rigorously controlled

... tracing relationships

... a corporate function

... bound by regulation

... a challenging career

... sampling selectively

... something to evade

... looking under rocks

... simply doing its job

... an agent of change

... modern and with-it

... grounded in reality

... sampling randomly

... wide-eyed naïveté

... incompetent fools

... a little black book

... a system function

... a service function

... digging in the dirt

... following its nose

... up with the times

... bloody hard work

... humour-impaired

... behind the times

... second-guessing

... part of the team

... always on guard

... hunting in packs

... hard to convince

... a necessary evil

... self-opinionated

... non-operational

... hard to manage

... a strong control

... counting assets

... evidence based

... much maligned

... unconventional

... misunderstood

... stock-checking

... grumpy as hell

... finger-wagging

... process-driven

... "Persuade me"

... "Convince me"

... following trails

... set in its ways

... fuddy-duddies

... highly trusted

... heavily biased

... a vulnerability

... hunting alone

... highly trained

... old-fashioned

... Chinese walls

... after-the-fact

... out on a limb

... out to get us

... a nasty smell

... bloodhounds

... retrospective

... under-valued

... conventional

... accountancy

... collaborative

... adding value

... incompetent

... uncontrolled

... independent

... unnecessary

... a backwater

... complicated

... the Gestapo

... a specialism

... a profession

... professional

... experienced

... trustworthy

... a technique

... assessment

... humourless

... insufferable

... challenging

... wordsmiths

... full of itself

... exceptional

... fresh-faced

... "Show me"

... compliance

... metrication

... methodical

... unwatched

... systematic

... a diversion

... challenged

... competent

... aggressive

... the enemy

... procedural

... conformity

... mysterious

... combative

... persuasive

... underhand

... competent

... risk-based

... unbending

... prejudiced

... evaluating

... inspection

... suspicious

... delusional

... structured

... self-aware

... respected

... distrusted

... a catalyst

... pragmatic

... necessary

... menacing

... checklists

... assessing

... a process

... legendary

... friendless

... observant

... the police

... obsessive

... rotational

... privileged

... masterful

... tooled-up

... persistent

... defensive

... a pentest

... obsessive

... evidential

... polarising

... malicious

... "Prove it"

... untainted

... repetitive

... repetitive

... blinkered

... well-paid

... specialist

... snooping

... sampling

... watching

... infamous

... pointless

... assertive

... proactive

... secretive

... objective

... tough-as

... offensive

... powerful

... unbiased

... hopeless

... listening

... paranoid

... overpaid

... suffered

... external

... doubtful

... required

... sporadic

... doubted

... red tape

... officious

... faceless

... deluded

... external

... scary-as

... post hoc

... admired

... rigorous

... periodic

... 'special'

... forensic

... focused

... dubious

... clueless

... a threat

... a brand

... ticklists

... periodic

... creative

... reactive

... too late

... pointed

... divisive

... tedious

... needed

... aligned

... distrust

... probing

... modern

... internal

... sinister

... I listen

... a team

... trouble

... special

... famed

... feared

... review

... cynical

... formal

... stilted

... lonely

... a tool

... a trail

... stuffy

... hated

... naïve

... fierce

... a log

... retro

... gruff

... dark

... sad

... fun

...

Audit recommendation  

Study the detailed findings above and carefully consider the following:

Kindly respond to this recommendation using the pencil below.