We've all worked in good audit departments; we've all worked in bad audit departments. The only problem is that it sometimes takes us a while to separate the good from the bad. What we need is a list of the danger signals to help us recognize those bad audit departments as soon as possible. Toward that end, I provide you:
The Top Ten Ways to Tell You Are In a Bad Audit Department
10) On your first day you are issued a bayonet.
9) The Red Book they use was written by Mao.
8) Auditors wander around saying "Charter?! We don't need no steenking charter!"
7) Their version of electronic workpapers is a 12-column spreadsheet attached to an extension cord.
6) They complete risk assessments with Dungeons & Dragons dice.
5) The door to the department locks from the outside.
4) The CAE reports to the CFO's secretary.
3) They think GRC is a kind of vitamin supplement.
2) There's a bat in the back corner labeled "Follow-up".
And the number one way to tell you are in a bad audit department:
1) All reports begin "If it pleases the court..."
So, how do you know you're in a bad audit department?