Symbols and Internal
Audit
By Kastuv Ray
Internal Auditors can learn a lot from their surroundings, particularly
the Animal Kingdom.
The eight questions listed below focus on what each animal symbolizes. This
can be used at team meetings to find out how your colleagues think.
Questions
1) Which of the following can be associated with a spider?
- a) Creativity
- b) Balance
- c) Success
- d) Brightness
2) Which of the following would you brand a scorpion?
- a) Survivor
- b) Creator
- c) Preserver
- d) Magician
3) What does a butterfly symbolize?
- a) The soul
- b) Change
- c) Color
- d) Rebirth
4) What does the ant symbolize?
- a) Work
- b) Order
- c) Discipline
- d) Ferocity
5) What does the armadillo symbolize?
- a) Personal protection
- b) Wisdom
- c) Initiation
- d) Hibernation
6) What does the puma symbolize?
- a) Silence
- b) Hate
- c) Mystery
- d) Personal Power
7) What does the skunk symbolize?
- a) Respect
- b) Playfulness
- c) Attention to detail
- d) Use of appearances
8) What does the raven symbolize?
- a) Shape-shifting
- b) Magic
- c) Speed
- d) Malice
Answers
1) a & b
The spider’s web is a creative work of art and it requires a sense of
balance to walk along the fine threads of silk.
2) a A scorpion is a survivor. They are very timid creatures and only
attack if provoked. A scorpion will usually sting itself when surrounded by
fire as it sees no way of escape.
3) a, b, c and d
4) a, b and c
5) a
6) d When a puma attacks its prey, it does so without hesitation and
focuses on the most vulnerable part.
7) a Most animals fear a skunk and do not stray into its path because
they do not want to smell it’s legendary fragrance. Therefore, there is a
certain degree of respect directed at a skunk by other animals.
8) b The raven has been associated with Odin and there is a degree of
magical lore surrounding it.
Application to Internal Audit
1) The Internal Auditor as a Spider
When approaching an audit, the auditor needs to be creative in their
approach and should not always rely on the “tick list” approach. There are
many internal audit consultancies that state that they do not use a one size
fits all approach and tailor each audit to the needs of their client.
A good work/life balance is also required in our careers as all work and
no play would make us quite boring. The last thing we want to do is to be
depicted as a profession of “anoraks”. Internal audit is hip and happening.
2) The Internal Auditor as a Scorpion
A survivor mentality is required in this profession as the auditor can be
thrown into all sorts of situations.
3) The Internal Auditor as a Butterfly
Auditors need to be colorful. This can be anything from the clothes they
wear (remember dress sensibly) to their characters. Change highlights the
evolution and growth of a trainee auditor to a manager and then maybe to a
director.
4) The Internal Auditor as an Ant
Work, order and discipline are the foundations of an auditors approach to
each assignment. Without this focus, we would never hit our deadlines on
time.
5) The Internal Auditor as an Armadillo
Just like the armadillo has armor to protect itself, auditors should
develop a thick skin, as there are certain auditees/clients that do not warm
to us and are uncooperative. We have to accept the fact that we are not
always going to be liked when we audit a department or organization.
6) The Internal Auditor as a Puma
Auditors require confidence when undertaking their duties. This comes
with experience. When tackling a difficult project always look for the weakest
part i.e. the easiest part, which you can deal with first. With any
assignment, no matter how large or small, it is always best to break it down
into small bits. This is the same approach, which is used when tackling exam
questions.
7) The Internal Auditor as a Skunk
One should remember that one should always earn respect. This can be
achieved by the work that you undertake, or in your mannerisms and approach.
You shouldn’t think for an instant that just because you are an Internal
Auditor you deserve to be respected.
8) The Internal Auditor as a Raven
Auditors need to create some kind of magical aura around them.
This is required to attract people to them. This can be anything like a
friendly approach which puts people at ease and makes auditees “open-up more
easily.
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