Building bridges - Institute of Internal Auditors

Internal Auditor, August, 1998

Bridges are powerful symbols. Not only can they evoke triumph, exultation, and awe; bridges can remove barriers, uniting what was once separate and bringing together entities with common needs, interests, and goals. Building a bridge strengthens all who are linked by the structure, creating mutual benefit through exchange, communication, and alliance.

One of the strengths of The Institute of Internal Auditors (IIA) has traditionally been its commitment to sharing, and internal auditing professionals are more and more involved in connecting with customers, stakeholders, and each other. But I believe we are entering an era where we must actively and derisively engage in partnering - bridge building. During my tenure as International Chairman, one of my primary goals will be to find ways to build and maintain bridges of quality and durability.

The English poet John Donne reminded us that "no man is an island." In my own mind there is a parallel; internal auditors cannot be islands. We must be pillars and partners in the bridge building process, and we must find ways to use our bridges to communicate, share, and help our organizations.

THE STRUCTURE OF BRIDGES

The world's most illustrious bridges reflect different visions and venues, but they share similarities. Bridges are based on three basic structures that are derived from forms found in nature: beam, arch, and suspension. Most bridges are built of wood, stone, concrete, steel, or even high-performance composite materials such as reinforced plastic. Such factual, hard specifications don't fully reflect the responses that most of us have to bridges, however. Bridges evoke images in our minds, special places and times in our personal histories. Perhaps the most important, universal element of bridges is that they create spans that bring people together.

We internal auditors traverse our organizations; but, as we migrate from one area to another and another, we haven't always thought about how helpful it might be to promote and enhance connectedness. We haven't always thought of ourselves as bridge builders, or even as partners with the potential to link multifarious elements.

Because of the inherent nature of our profession, internal auditors' capacity to identify and initiate effective partnerships is virtually limitless. Our customers are increasing in number and diversity, and our responsibilities are steadily expanding. Opportunities to add value and trust keep multiplying, waiting only for perceptive, dynamic takers.

Strong and durable bridges will not appear by magic. They are the result of vision, planning, and work. Our singular abilities as internal auditing professionals coupled with the collective strength centered in our professional organization provide us with the pillars of our structure. Both elements are essential to our progress and achievement.

PROFESSIONALISM

Internal auditors are not effective in today's environments unless they have found ways to earn the respect and trust of their clients. Bridges cannot be built unless those on each side recognize the benefits of being connected and understand a common need.

For these bridges to be functional and vital, they must be engineered around the business objectives of the organization. Internal auditors can not only be the architects - those who envision how it can happen - but they can also be the engineers, those who spearhead a spirit of unity and collaboration.

If our efforts are to succeed, and if we are to win trust, the competence and objectivity of internal auditors must be a given. There can be no confusion about "whose side the auditor is on," and no uncertainty about whether or not we can produce what is needed. The auditor has a job to do; but that job must be accomplished within the context of a deep and clear understanding of why we exist: to help the organization and its people. Our function and activities must be based on a strong sense of organizational mission, on how we can best perform our role as management agents; and on both a systematic and common-sense approach to risk management.

Within the global family of internal auditing, we must also respect differences in our cultures, religions, languages, and levels of professional development. Just as we acknowledge and work with different entities within our organizations, we must also find ways to foster mutual respect and understanding among internal auditors around the world. There is no room for arrogance, no time for incivility, no place for self-importance. We have too much to gain by working together in concord.

By respecting and valuing each other, we also earn the respect of others whose worldwide initiatives have just begun. Our history of global endeavor and accomplishment is envied by many organizations. Recognizing that we are poised for even greater achievements, we must protect our past and build toward the future.

OUR PROFESSIONAL ASSOCIATION

Like many others, I have relied on the collective power of The IIA to help me improve my professional capabilities. But The IIA not only helps us as individuals, it helps us promote our profession and its value to the world at large. Especially through initiatives such as our Standards and Certification program, we provide global benchmarks, professional status and clout, and an internationally recognized level of excellence for internal auditors.