One Article Review
| Source |  NoticeBored |
|---|---|
| Identifiant | 453296 |
| Date de publication | 2017-12-21 15:49:45 (vue: 2017-12-21 15:49:45) |
| Titre | NBlog December 21 - auditor independence [LONG] |
| Texte |  Over on the ISO27k Forum, we've been discussing one of my favourite topics: auditing, or more precisely the question of auditor independence. How independent should an auditor be? What does that even mean, in this context? SPOILER ALERT: there's rather more to it than reporting lines.My experienced IT auditor friend Anton posted some relevant definitions from ISACA, including this little gem:"Independence of mind: the state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgement, thereby allowing an individual to act with integrity and exercise objectivity and professional scepticism."While I agree this is an extremely important factor, I have a slightly different interpretation. 'Independence of mind', to me, is the auditor's mental capacity to examine a situation free of the prejudice or bias that naturally afflicts people who have been in or dealing with or managing or indeed suffering from the situation, plus all that led up to it, and all the stuff around it (the context), including all the 'constraints' or 'reasons' or 'issues' that make it 'a situation' at all. It's more about the auditor making a back-to-basics theoretical assessment, thinking through all the complexities and (hopefully!) teasing out the real underlying reasons for whatever has happened, is happening, and needs to happen next. The ability to report stuff (ISACA's "expression of a conclusion") is only part of it: figuring out how the situation ought to be in theory, then looking at it in practice, gathering objective, factual evidence, doing the analysis, probing further and focusing on the stuff that matters most (the 'root causes'), are at least as important audit activities as reporting.Here's a little exercise to demonstrate why independence matters: next time you drive or are driven on a familiar route, make an extra special effort to spot and look carefully at EVERY road sign and potential hazard along the way. Concentrate on the task (as well as driving safely, please!). Say out loud ever |
| Envoyé | Oui |
| Condensat | an auditors being how in integrity it say spoiler that the there this we when you ability about abrasive achieves acknowledges across act actively activities add advanced advice affected afflicts after ages agree alert: all allowing along also analysis another anton appropriate are around asked asks assertive assess assessment assessments assignment assumptions attention audit auditees auditing auditor auditors avoiding aware back backed background basics bayonetting been before belligerent best between bias big biological bloodthirst blow brains breadth breathing bright bulging business but can cantankerous capabilities capacity careful carefully causes challenge chances change charged checkpoints checks clear clearly come competencies competent competently complexities compromise concentrate conclusion conscious consciously constraints context contexts contrast corners correct counted coupled cow cynical cynicism day dealing december decision definition: definitions demonstrably demonstrate depth describe deserves designed despite detail didn differences different direct disclosing discussing does doing don doubtful down downside drive driven driver driving dubious earn effort egocentric emphasise emphasizes employee encouraged energy enjoy escalating especially essentially etc even ever every everybody everything everything: evidence examine exercise exercise objectivity experience experienced explore expression extends externally extra extremely eyes fact factor facts factual fades familiar far favourite fighting figuring file filter find focus focusing fond fortitude forum free friend from further further: gathering gem: gleefully going grain guilty guts gutsy had handle happen happened happening hard has have hazard hazards here highly honest hopefully hostile how however human impartially important impropriety including indeed independence independent independently individual inept influences innate innocent insistently instance instructor integrity interests interpretation irrelevant isaca iso27k issue issues it: journey judgement keep key know knowledge leads least led less limitations line lines little long look looking loud make makes making manage management manager managers managing markings matter matters matters: maybe mean mechanism memory mental mention mentioned methods might mind mind: miss more most moving much mutual naive natural naturally nblog necessary need needs negotiation new next not noteworthy notice objective objectively objectivity odds one only opinionated order organization organizational ought out over overly own part parties pay people perception perhaps permits personal personally persuade pin plain please plus point: position positive possible posted potential potholes powerful practice practiced practices precisely prejudice previously prior privately probably probe probing process professional professionals proven pull purpose quality question quietly rather real reality really reasons recalled register regular regular/static relevant reluctant report reporting reputations resigning resistance resources respect reviews road roadworks root rough route safely safety said scepticism see seem seldom self senior sense serious set should sign signs simply since situation skilled skills slightly slipped socially solid some someone something sound space speak special specialist specifically spot stand state stepping strong structured stubborn stuff subconscious subconsciously subjectivity successful suffering sufficiently support surfaces take takes task teasing technical technology temper tend terms than that then theoretical theory there thereby things thinking thoroughly those thoughts threats through time times tiny tiring told too too: toolbox topics: totally tough trained traveller trust trustworthiness truth try tuned turn ultimately underlying understanding unless/until very voices warning way well what whatever when where which whistle who why will willed willing willingness within |
| Tags | Guideline |
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