Beware of Audit Decorations

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.