CHAPTER 9: NO SCRIPT
Figure 10: Beyond archetypes
Audit originates from the Latin word audītus, which means the sense or act of hearing. Yet, how many of us, in the face of looming deadlines and countless checklists, take the time to actually listen to our clients? Auditors and auditees need each other. Auditees rely on auditors to provide an honest, unbiased perspective on the current state of affairs. IT auditors, in particular, can provide a unique insight into the inner workings of a system that auditees in business and accounting domains are not privy to. In thinking about the role of auditors, I’m reminded of the kōan:
If a tree falls ...
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