Internal audit cases - sophistry that internal auditors often encounter, 6 small cases!
ID: Internal auditor practice and actual combat
What is sophistry?
Two people fell into the chimney at the same time, one of his face was full of black ash, and the other was still clean, who would wash his face?
The sophistic answer is as follows:
(1) A person with a black face will wash because he is dirty, (2) A person with a clean face will wash because he sees that the other person's face is full of ash and thinks that he is also black, and a person with a black face does not wash because he sees that the other person's face is not dark, (3) Both of them will wash, and (4) neither of them will wash.
During the audit, you will also encounter the sophistry of some audited units or personnel, and simply nag a few small cases encountered in the audit process.
1. Avoid the heavy and light: Why does the marketing expenditure exceed the budget so much?
In the first year, marketing expenses were relatively high.
Audit: Why is your marketing spending so much over budget, shouldn't you control it?
Marketing: Our sales are high, and our performance is so good, so the marketing expenses are naturally a little higher.
The following year, marketing expenses were still overspent, but sales were low.
Audit: You're overspending on marketing, but you're not increasing sales?
Marketing: Because sales are not good, marketing expenses also need to be raised.
It all makes sense!
2. Amplify the problem: why not follow the system?
Audit: Why are you not doing business in accordance with the requirements of the system?
Audited unit: We have implemented very well, you look at other departments, not to mention in place, you can't just find our problems, we definitely don't recognize!
Audit: So who do you say hasn't done it yet?
Auditee: That's your audit's job, you should check everyone well, and then talk about our problems!
Audit: Now it's being checked, isn't it just finding out that you're not compliant?
Auditee: Anyway, everyone has problems, just say that we are definitely unreasonable!
3. After succumbing, expand again: Why don't you pay?
The construction unit complained to the audit department: the finance department said that the audit did not allow payment.
Audit: Why does your finance department hold on to the bills and never pay? And say that we don't let you pay in the audit?
Finance: Didn't you say what you said about the last audit?
Audit: People have opened a ticket of 100,000 yuan, and they can pay 100,000 yuan for the project!
Finance: What did you say in your audit, you are not allowed to pay if the ticket is not opened, and the contract amount is 1 million?
4. Exaggerating the causal chain: Audits delay our work!
Boss: Why is the marketing performance so bad this year?
Reason: The boss once wore slippers into the crime scene.
After a customer sees that the boss is wearing slippers, he thinks that the company is not rigorous, and the product quality must be inferior;
When a customer says a word, all customers think so, when all customers say so, the brand will be downgraded, and the brand downgrade our market will be small, and the marketing performance will be naturally not good when the market is bad!
Here's another example: our work plan was not completed on time because of the audit.
The audit requires a piece of information, we have to prepare 10 copies, the audit requires us to cooperate alone, and we have to stop work and cooperate with the people of a department.
The audit reports a problem, and we have to identify 10 people to improve and improve the problem.
So, as long as we come to the audit, we can't achieve our plan for the month.
5. Stealing the concept of changing: the salary is too low!
Audit: Your property company is doing a terrible job in terms of hygiene! Why is there garbage and stains everywhere?
Property: The wages of cleaners are too low!
Audit: We have investigated, and the cleaning of the opposite community is the same salary as us!
Property: The quality of the community is high, and the quality of the owners is high! If you let the boss build the same high-end real estate, we can also do a good job of cleaning1
Audit: Our community is also full of large households, and they are all rich people!
Property: There are more than 30 people in the community who are only cleaned, and there are only 15 people in our community!
Audit: The area of the community is more than twice as large as ours!
Property: The welfare of our cleaners is not as good as that of others, and people give all kinds of gifts during the holidays!
Even if the audit has investigated a lot of things, there are always things that you don't know, and there are other reasons, such as: high quality of cleaners, good corporate culture, etc.
In fact, we can solve it from the first question: if the result is not good, there will be a problem with management, and you have not raised the problem or solved the problem, which is your problem in itself.
6. Dilemma: The gossiper's brain-filling technique
Audit: Why do you say everywhere that Zhang Gong is corrupt? The business process of others is clear!
Gossiper: Zhang Gong didn't explain, which means that he has a ghost in his heart!
Audit: He has stated the entire bidding process and explained every suspicion.
Rumor: In such a hurry to explain, he must be weak-hearted!
Dear, pay more attention to forwarding!