My friend and fellow blogger Norman Marks reminded us recently of an enduring challenge that many internal auditors face. In a blog post titled “You Can’t Audit This!”, Norman explores the all-too-frequent standoff between internal auditors and management about whether we have the skills and expertise to audit their areas of responsibility. There may be times when that is a legitimate concern, but it is often used more to delay or thwart an audit. Norman’s writings brought a smile to my face as I recalled instances in my career when I had to deal with “you can’t audit this.”
When push-back occurs about our ability to conduct an audit, it is usually rooted in the perception that we lack knowledge of “the business,” and that we should stick to “bean counting.”…