CHAPTER 1: THROUGH THE EYES OF THE SKEPTIC
Figure 2: Skeptic archetype and shadows
Our journey begins with the Skeptic archetype (see Figure 2). The first step is arguably the hardest. To step into the unknown requires an equal measure of foolhardiness and willingness to let go. What of, you ask. Old habits, fixations, and illusions, though in no particular sequence; controls that appear to operate year after year; reviews performed even as no exceptions ever get identified. Management signs off on the dotted line and the company attains an A on the audit scorecard. The auditor as Skeptic questions this status quo: how can controls remain static ...
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