Internal audit experience——How to review new fields and new businesses?Internal auditorsDark Forest Theory!
ID: Internal auditor's practice and actual combat
OneDark ForestTheory
Liu Cixin, a famous science fiction expert, put forward a set of dark forest theories in "The Three-Body Problem", the main content: the universe is a dark forest, and any civilization that exposes its coordinates in the universe will be targeted and destroyed by other civilizations in the dark place!
Lezi, an online writer in the social field, put forward a different set of "detachment theory for exploring the dark forest", the main content: the balance between social centralization and decentralization.
Based on this, this paper interprets and deduces the "dark forest" theory of audit business from the perspective of auditing.
We all know that audit planning and resource allocation are mainly based on "risk orientation", and the greater the risk, the more effort and time should be invested.
However, if you are new to internal audit, or have just opened up a new audit field or business scope, and you are blind to new things, how can you guarantee your audit results?
The Dark Forest Theory in the Field of Auditing:If the audit is the biggest ** (or hero) in the dark forest, its purpose is to remove all kinds of civilizations or monsters (problems and risks) in the dark forest, but the monsters will not be automatically exposed, and the audit needs to light up one map after another in the dark forest.
Just like the Warcraft map, explore first, then light up the map, and then discover and destroy monsters.
Now here's the thing: you only have 10 big soldiers, and your combat power is equivalent to the average monster in the forest.
When encountering a small monster, a big soldier can take it out;When encountering a larger monster, it takes a few minions to work together to kill it, otherwise it will be eaten by the monster;
The biggest boss in the Dark Forest requires 10 minions to work together to be able to take out, or even not to be killed.
Now the question is: the map is dark for you, and you don't know if you will encounter monsters when you go to **I don't know if it's a big monster or a small monster?
In this case, how do you find and eliminate monsters more effectively?
Second, how to allocate resources and energy is the key to starting a new business
Whether to concentrate resources and forces in one direction or disperse in different directions requires strategy.
Let's say you have a team of 10 minions to explore the dark forest, and you can destroy big monsters when you encounter them, but you can light up the least map and find the least number of monsters per unit of time.
If you spread all 10 minions and let them explore and solve the monsters in different directions, this will light up the map as quickly as possible, but if there are more big monsters in the forest, the creeps may be eaten by the monsters before they have taken a few steps.
The monster here is equivalent to audit problems: complexity, chaotic clues, many people involved, many risk points, etc.
Creeps are your resources: time, members, energy.
This is the biggest dilemma we face when we start a new area of audit business.
Every internal auditor will encounter such a dilemma: rushing in one direction for fear of not being able to find the problem, rushing in multiple directions, not enough time and not enough depth of investigation.
Even if you are just one person, there is a difference between distracting and concentrating on the results of the audit, sometimes the distraction finds more problems, and sometimes the value of the problems found is greater when you concentrate on a certain audit procedure.
Why is this so?
Based on an objective fact: how many monsters are there in the dark forest?Or are there many little monsters?
Third, after the lighting of the forest, it is also necessary to calculate the best detachment model
Even if you're not in the Dark Forest, is your investment of resources reasonable?Can you ensure that the combat power of the creeps invested by monsters at different levels matches?
Not necessarily!A risk-based audit plan also requires a reasonable "risk estimation" model.
For example, there are many ordinary big monsters in the forest, but basically three people can be eliminated together, and the three of them may achieve greater results if they are grouped together and explore separately.
If the forest is full of small monsters, the results of one group will be greater.
Most of the time, when allocating people or time, even if you are given a forest that is all lit up, you may not be able to calculate the best detachment strategy.
It needs to be tested and measured for a long time!
If a creep needs to survive in the forest for 100 days, the density of monsters, the power of monsters, and the distribution of monsters are all factors that affect your detachment.
We need to combine various factors to calculate the best "detachment model".
Sadly, most people don't consider the best calculation model when making an audit plan, and even more sadly, they don't consider risk at all and are willful.
4. Don't put your eggs in one basket and don't spread them all out
A brand new map, the probability of the forest being full of small monsters or all big bosses is very low.
When allocating resources, don't spend all your energy investigating a single business point, a particular program, or a certain person.
It is also impossible to fully cover all business points or risk points, so it is possible that the audit time will be exhausted before you have figured out the system process.
The pre-trial investigation is to solve the biggest bug of the dark forest game, and the auditor can understand the situation inside the map through the information outside the map, such as: how many monsters, how big are the monsters?Monster distribution.
Based on these surveys, the "optimal detachment model" is calculated and constructed to make the best resource allocation, audit plan and audit plan.
Dear, pay more attention to **!