Observation and Inquiry is an important skill set that must be in every auditors toolkit. It requires us to remain objective at all times. I find it interesting how this skill is not only applicable to auditing, but also in “life outside of audit” interactions. I recently wrote about what appeared to be bribery at the London Olympics. Further inquiry disclosed that this normal and acceptable behavior. Well, I have noticed another instance of good observation, ineffective inquiry.
Bronx police handcuffed and allegedly harassed a Harlem student after suspecting the teen was too old to use a student MetroCard. It turns out, the young lady is 15 years old and is eligible to have a student card. In this instance, a little inquiry after the initial observation may have saved the police some embarrassment. Auditors, be careful not to jump the gun. Always objectively inquire after observation. You can read the full story at the link below.