As auditors we need to see the world with different eyes in order to really help executives solves problems. If we only focus on areas within the organization where we believe there is risk, we risk focusing on areas that don't really matter to management. One of the biggest reasons management does not think audit is adding significant value (and the number is pathetically low based on several surveys) is we are not helping them solve the real problems they experience. We often focusing on the narrow lens of internal audit and provide lower value recommendations, instead of thinking strategically as an executive of the organization.
If we want to be seen as a trusted advisor, we need to provide value and insight on areas where the executives are focused. We need to gain different perspectives to have more empathy and understanding of our audit clients. We need to be part of the solution, not another problem executives need to deal with.
Emilio Rubio has served several times as a Chief Audit Executive and in various executive management roles for companies all over the world. He provides a unique perspective as an auditor and executive manager who has seen both sides.
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