IT TAKES A SPECIAL PERSON TO BE AN AUDITOR
—Ralph Kolts
【I wrote the attached as a year-end thank-you to my staff. It talks about the important work done by internal audit and the special people who do it. I've given it the title: It Takes a Special Person to be an Auditor. These are things required of an auditor that you will never see in a job description.】
【這篇是我寫給同僚的年末感謝函。主要講內審工作的重要性及從事這些工作的特殊人群。我把文章取名為：不是人人都能做內審。這些能力都是內審人員必須具備的，但你在內審的崗位描述上通常看不到。】
The job of an internal auditor is to evaluate, analyze, reach conclusions, and provide objective opinions. The job is like that of a doctor, assessing the health of the company, diagnosing illness, and prescribing a course to recovery. To do this, the auditor must possess special qualities:
內審的工作就是評估、分析、達成結論並提供客觀意見。有點象醫生，評估公司的健康情況，然後診斷開方。要做到這點，內審必須具備下列素質：
An auditor is multi-skilled, understanding every part of the business, and closely aligned with business objectives.
內審人員必須多才多藝，了解企業的方方面面，並且緊扣公司目標。
An auditor has the ability to sift through minute detail, while keeping the big picture in mind.
The auditor faces difficult problems and often times difficult people, while maintaining the cool calmness that comes with experience and self-confidence.
內審工作經常面臨難題，經常要面對一些難以相處的人，而同時又要保持冷靜，這種冷靜來自經驗和自信。
The auditor is the shinning example of commitment, dedication, contribution, and hard work – because everyone is watching to see if the auditor stumbles.
內審人員必須全力以赴，奉獻自己，做出貢獻，努力工作，因為內審出錯的時候每個人都睜著眼睛看；
An auditor has thick skin, a controlled temper, natural curiosity, unforgiving tenacity and even a sense of humor.
內審人員必須能夠忍耐，控制自己的脾氣，對事物保持好奇心，不屈不撓，同時還保持一份幽默感。
Auditors maximize the synergy that comes from team effort, sharing their own knowledge and expertise for collective success, while maintaining their unique individualism.
內審人員最大程度發揮團隊合作精神，為集體的成功分享自己的知識和專長，同時內審人員又要自力更生。
The auditor’s customer is . . . well, everyone.
An auditor is a lifetime student, always learning new technologies and continuously improving.
內審人員活到老，學到老，不斷學習新技術，不斷充實自己。
An auditor is able to build positive working relationships with those who may see them as a distraction – earning, everyday, the trust and respect of wary and suspect minds.
有些人認為內審成事不足敗事有餘，這些人謹慎而多疑，內審人員要能夠和他們建立良好的工作關係，要能獲得他們的尊重。
Troubles are part of the job; it just goes with the territory. The auditor sees each problem as an opportunity, deflecting obstacles like a super hero deflects bullets.
對內審來說，麻煩是家常便飯，麻煩和這個職業有不解之緣。內審人員要覺得麻煩就是機會，避開障礙物要象超人避過子彈一樣輕鬆。
An auditor is a quantitative analyst, critic, ethicist, economist, engineer, detective, change agent and above all the consummate professional.
內審人員是定量分析師，批評家，倫理學家，經濟學家，工程師，偵探，改革先鋒，一句話，必須是完美的職業主義者。
When faced with a dilemma, the auditor resorts to clear thinking and level headed decision-making.
面臨兩難處境時，內審人員要考慮清楚，然後做出決策。
An auditor is an expert project manager, able to plan, organize, and execute complex projects – on schedule, while juggling several other equally complex projects at the same time.
內審人員是項目管理專家，要會按照時間表制定計劃，組織事務，把複雜的項目付諸執行，同時還得處理手頭其他同樣複雜的項目。
Auditors are not afraid to tackle unpleasant tasks. They ask the tough questions.
An auditor is an accomplished communicator, and an even better listener.
Waste, poor quality, inefficiency, and unmanaged risk are the enemies of every auditor.
浪費、粗製爛造、磨洋工、疏忽風險，這些都是每個內審人員的敵人。
Rewards, recognition, and even a simple 「thank-you」 can be few and far between. The auditor’s job satisfaction comes from knowing the results of their work adds value and prevents bad things from happening.
對內審人員來說，獎賞、對工作的肯定、甚至一句簡單的 「謝謝」都少而又少。如果知道自己的工作能夠增加價值，能夠防患於未然，從這些，內審人員獲得工作的滿足。
The auditor always represents the best interests of the company and leadership, while encouraging excellence from each organization, and nurturing the best talents and effort from every individual.
內審人員鞭策整個組織追求卓越，激發每個人的內在稟賦和工作熱情，同時又是公司和領導層利益的忠實代表。
An auditor does all this while being under appreciated, under informed, isolated and sometimes excluded.
內審做了這麼多，但工作經常不怎麼被欣賞，很多信息不向內審人員溝通，內審人員被人為的孤立起來，甚至被排斥在外。
The job of an internal auditor is special and not just anyone can do it. It is a profession filled with excitement and purpose; important work, that demands special people to carry it out. Yes, it takes a special person to be an auditor.
內審工作很特殊，不是任何人都能夠做得好。這個職業充滿激情，擁有自己的使命。工作很重要，當然就要求從事這項工作的人很特殊。是的，只有特殊的人才能做內審。
聲明：除發布的文章無法追溯到作者並獲得授權外，我們均會註明作者和文章來源。我們重在分享，尊重原創。如作者見到請及時聯繫我們，我們在得到您的授權後重新發布或第一時間刪改，謝謝！來源網絡