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“If every member of every internal audit team used every audit and every piece of assurance work and every conversation to ask ‘Is this sustainable?’ what results could they achieve?” flooding and other natural disasters in your direction – not to mention all the consequent economic, operational and supply chain issues. No internal audit team can track all the potential risks from this global phenomenon, but all can do what they’re best at; asking questions, fulfilling our trusted adviser role, observing
real actions, planning scenarios and identifying data and being assurance providers. They need to tell management and the audit committee what’s really going on, highlight problems that need solutions and, sometimes, suggest solutions for problems management may not yet realise exist. If every member of every
internal audit team used every audit and every piece of assurance work and every conversation to ask “Is this sustainable?” and “How could it be more sustainable?” what results could they achieve? Whether it leads to multiple small steps or a few big leaps, they will at least be going in the right direction. n
