Ideas on audit, risk, governance and better decision-making.
The Board's Most Important Question
The role of governance is not to produce reports.
It is to help leaders focus on what could prevent success.
That is the board's most important question.
The Element of Better Decisions
An element is a building block.
So is good judgement.
Everything else is built on it.
When Language Hides Risk
Risk is often hidden by language, not by facts.
Vague words create false comfort.
Clear words create action.
Six Writing Rules Every Auditor Should Follow
George Orwell's six writing rules were not written for auditors.
They should have been.
Clear writing reflects clear thinking.
Knowledge Is Common. Judgement Is Rare.
We live in an age of unlimited information and limited attention.
Success depends not on knowing more, but on understanding what matters most.
That is the difference between knowledge and judgement.
Why Most Audit Reports Fail
Most audit reports explain what happened.
The best audit reports explain why it matters.
The Risks That Keep Boards Awake at Night
Most risks can be managed.
The greatest risk is paying attention to the wrong one.