The future of the auditor - The Gardener of Governance
We have been talking a lot about the future of internal auditing, but in reality we should talk about the future of the auditor, because in essence auditing in its concepts will not need significant changes for its existence.
On the other hand, the auditor must change his "mindset" if he wants to continue being an auditor. The metaphor about "Gardener of Governance", brought by Dr. Rainer Lenz, is a good start for us to understand how to prepare for this change, which, those who haven't started yet, are already late.
“We need to be more like farmers” and sees the auditor as respectful of nature, concerned with creating the right environment for plants to grow, due to climate and soil conditions. Internal auditors must sow, fertilize, water and nourish the plants, continuously check the weather forecast and adapt the fertilization of the plants accordingly. Occasionally weeding, all done patiently and humbly, but also results oriented and focused. Internal auditors work indirectly and therefore their impact is through others."
In a process of corporate change as we are experiencing, speed, proactivity and protagonism are essential attributes for all professionals who want to maintain their employability, and for the internal auditor, as well as for the specialist in internal controls, it is no different.
In my last position as CAE, the metaphor they used for auditing was "Keeper of the keys to Hell's Gate", but that, as we know, is in the past. Jack Welch always said that "Change before it's necessary, then it's too late"
Be Happy!
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