2.4
The Manifesto
We believe that internal audit is a great foundation. And, as an auditor, you have choices.
Some choices will help you add more value to your organization. We believe these are important and we encourage you to consider these as you build your brand.
We describe them in the TEA Manifesto™️…
… because we believe these choices add extra value.
- Intuition and curiosity over pre-established audit programs
- Investing your time in activities that strategically matter over adherence to a traditional audit plan
- Providing actionable insights over the reporting of facts and data
- Collaborating with management over strict auditor independence
These aren’t absolute of course. They emphasize relative importance. When these competing ideas bump up against each other, we simply believe that the choices in green add more value.
You should carefully consider whether this manifesto matches up with your beliefs. If they do, they are a powerful foundation for creating an effective professional brand. And they are integrated throughout the Essential Auditor™.
The manifesto flows from certain principles.
- Our primary stakeholder provides us with the formal independence and authority that differentiates internal audit from other consulting and advisory services.
- Our highest priority, therefore, is to serve our primary stakeholder by helping them deliver on their responsibilities.
- The value of our work is determined by those we serve.
- We can collaborate and contribute to organizational success without sacrificing our independence or our objectivity.
- Unless it is specifically mandated by law or regulation, any audit tool, professional guideline, or authoritative standard should be considered for use based solely on its ability to add value to the primary stakeholder.
