Keep us a tad below! Try excluding us even when it is about policy or employment benefits! Ignore our advisory on key matters! Don’t even bother inviting us to the meetings! Don’t sit with us even or make us sit somewhere else!

Managements think it bothers us. They think it’s like putting us in place. And that they do need to put us in place. But why exactly is something pretty obvious! We’re adversaries to them rather than advisors for reasons I have already written a lot about. But really is that all that they can think off? Is looking down upon us the best thing they can think off?

Maybe because when they have to deal with constant nuisance not entirely because it is nuisance, but because they believe it is nuisance, and there’s hardly anything else that they can think of doing. So, this is what they end up doing. And we? Well, aren’t we happy to make them feel and experience our nuisance value? Even if we aren’t doing anything, our nuisance value is at play!

Or is it the fear of the unknown? Or a fear of karma coming back? It is not? Then why fear us to that extent? To the extent of thinking to decimate us? Does that elevate the managements and their profile in any aspect? Does it benefit them? Is it even worth their time and energy?

Well, if they have a lot of time and energy to address us the auditors than to address the work they’ve been entrusted with, that says it all! and if that’s not the case, then certainly they aren’t as clean as they think they are.

Managements who understand their own responsibility and what responsible behavior entails, don’t fear us. Managements who don’t fear accountability always look forward to our interventions. But these are unevolved management traits. The evolved managements think of us as being their advisers and partners. Even if we don’t talk strategy or hold our thoughts about it, we’re still held together as one team!

These evolved managements look forward to the advice we can give. They understand that being audit ready is being resilient and sustainable. They understand that the internal audit is the partner in evolution and improvement and by virtue of that prepares the groundwork on which growth could be based. And so, we’re welcomed at the executive table, not by virtue of statute or regulation, but by trust reposed in our abilities to help improve.

And when we’re at the executive table by virtue of that trust, we’re not an afterthought! So, not even the slightest chance of management’s aiming to look down upon us! We’re peers and partners of the management in the success trajectory of the entity.

But enough of the questions I have answers to! Let’s get back to those I have only guesses about!

How looking down upon us help any of the management’ cause? How thinking about keeping us at bay helps their planning and strategizing for the entity? How trying their best to avoid and ignore our interventions help their efforts to develop and improve the entity’s governance, risk management and control systems?

And why is it that managements have to vent their frustration through means that are unbecoming of managements?

Maybe because managements believe keeping us away allows them a free of accountability ‘reign to rule’! Maybe because managements believe that auditors are not the people to be consulted for planning and strategizing. Maybe because managements believe that the time to consult auditors comes after plan and strategy is in motion. Maybe because managements believe they don’t need systems that discipline or confine their ‘imagination’. Maybe because managements believe only they are competent and skilled to be the judge and the jury for the systems.

And their conduct towards us?

Maybe because they are not aware of their own place and this is the only way they mark a place for themselves! Maybe because they believe that looking down upon us instantly gives them a sense of elation. Maybe because they believe this way they will keep us bogged down and distracted in finding our way back up. Maybe they believe this way we can be disillusioned and demotivated such that we become disinterested in our work.

In fact, and in effect it seems that they have no idea what internal auditing is, have no competence or ability to understand it and are not interested in our value proposition.

And in effect, they aren’t competent with the value proposition of the processes, workflows and systems that make the entity they have been tasked to serve! Because Internal Auditing scope of work is wholly and solely in support of the entity’s objectives, through improvement and evolution of those processes, workflows and systems.

 

And they forget that we don’t become disillusioned with our work since our work is where we find solace.

We do find our way back up, not by following in the managements’ footsteps, but by doing what we know best, screw**ng our way up!

So, keep privileges to yourself. Being under privileged has its perks; we have nothing to lose. And when we have nothing to lose, we’re all in!

We are already not born equal! In contrast to those managements out there, who think belittling audit is the way to lead, we have principles to live by and for! And principled living is sustainable living. It always outlives those silly management antics!

So, dear managements if you’re lost and can’t find your place, trust us, we can put you in your place! We’re way too competent in that too!