I have spent almost twenty years as an auditor; externally, internally, or training auditors. When discussing the subject of risk assessments and annual audit plan development, I am reminded often of a quote from Winnie the Pooh.
“Here is Edward Bear, coming downstairs now, bump, bump, bump, on the back of his head, behind Christopher Robin. It is, as far as he knows, the only way of coming downstairs, but sometimes he feels that there really is another way, if only he could stop bumping for a moment and think of it.”—A. A. Milne.
