This topic has become like when we say a phrase and do not decipher its content, and why I say that, because there are auditors who suddenly do a good job when evaluating and analyzing the controls of a process, but this sometimes becomes in a simple formality, since it is not emphasized that if the controls of the evaluated process are not changed or strengthened, and if they are not demonstrated to those involved in the process that is fundamental, the revision carried out will be useless.
It is here, where we must work so that companies know that if the processes have defined procedures and policies, but “ Without adequate controls!, it is very likely that companies suffer from possible internal or external fraud due to the weaknesses of the processes, making them vulnerable.
It is very easy to mention the term Internal Control !, but sometimes it becomes a tough battle for the auditor, since if recommendations are made to strengthen internal control that will lead to continuous improvement of the process, and the Company Administration does ignore, the work done will not be of much use; So, in order for us to pay a little more attention, we must be emphatic and efficiently advise the Administration, demonstrating that with the implementation of the recommendations on the proper use of controls, the company will obtain better results in all aspects, allowing us to provide integral solutions to the organization.
The opposite would be that we become conformists, since for thinking that there will be no changes and that we wear ourselves out making maneuvers so that they pay attention to us, and we note that the way to manage that company is that it is not interested in controls, I call that “Professional comfort”, since the auditor must be personally and technically prepared to be able to wisely discuss the divergences that exist when including the recommendations, and make the Administration see that these changes will benefit the company.
We should not give up on our profession, since in that case we would have chosen another, but I understand that if we decided on this beautiful and wonderful profession it is because we love it and we feel very good. It is a long way to go but if we already work to promote at all levels of companies that INTERNAL CONTROL! it is necessary and indispensable for the continuity of a company, and we demonstrate that changes are important, the future of Auditing and the implementation of adequate controls are guaranteed.
It is time to continue on the path of the innovative and efficient future of Auditing.
Come on colleagues, it's everyone's job!
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Ing. Com. Carlos Ayllón Linares, MBA.
