Thought without action is a daydream; Action without thought is a nightmare. tweet
~ Japanese Proverb tweet
Paralysis by analysis
An internal auditor must be self aware to avoid spinning wheels or getting lost in the planning process. With multiple interviews, narratives, and flowcharts, some processes can be quite difficult to understand. You may find it easier to break down processes into subprocesses or divide processes based on transaction type and tackle one at a time. The point is to keep moving.
Shooting from the hip
A worse approach is to begin moving before you know where you’re going. Like climbing faster won’t get you where you want to be if you’re on the wrong ladder. Proper planning is critical to ensure you meet the objective of the audit. It also demonstrates to your client that you are looking for value add versus going on a hunting trip.
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