Beware of audit decorations – those programs or documentation that have been put in place just to please or satisfy an auditor. These false fronts tend to hide the underlying weakness of a program.
Audit decorations provide no value to a company. At the very time we need those controls in place, they will slip and fall away, revealing the fact that we didn’t have a functioning program in the first place. One of your jobs as an auditor is to identify these false fronts – and help eliminate them.
Art Installation by Alex Chinneck – “From the Knees of my Nose to the Belly of my Toes” (2013) in Margate, UK.