Essay About Internal Auditor And John Kao

The Art of Auditing
The Art Of Auditing
Internal Auditor, August, 2000 by Lawrence Metzger
“Creativity” and “auditor” are not contradictory terms. In fact, creative thinking is the
linchpin of effective internal auditing–and its a skill you can learn and polish.
The work of internal auditors is as much an art as it is a science or technique. The
internal audit process encompasses far more than a series of rote checklists; it is much
more akin to an archeological dig, where layers of information are methodically
uncovered. To connect and understand the layers of organizations, the internal auditor
must be able to think creatively.
Not only is creativity an inherent aspect of successful internal auditing, but it has
become a hot, sought-after commodity in all fields. In his book Jamming, John Kao
observes that we are living in an age of creativity. He argues, for example, that global
competition is increasingly about a companys ability to mobilize its ideas, talents, and
creative abilities. Kao maintains, along with other observers, that companies will
increasingly be measured by their knowledge, and he emphasizes that creativity is the
crucial variable in the process of turning knowledge into value.
Knowledge is more than mastery of facts and data; it is also insight-the ability to see
into a situation and make connections. Ideas are interconnected insights that we can
grab and run with. And it is creativity that enables the transformation of one form of
knowledge to the next.
Kao states that “todays creative player is someone who picks up–faster, more deftly,
and more usefully than others–the conflicts that need resolution; the gaps that need
filling; the hidden connections that need drawing; and all the quirky, and possibly
profitable, interrelationships that can be discerned in the new oceans of information.” Its
a definition that uncannily seems to sum up the demands of internal auditing.
ENHANCING CREATIVITY
The ability to generate novel responses to problems