In every boardroom, the conversation about risk often starts with spreadsheets, control matrices, and audit checklists. Yet, in reality, risk left spreadsheets a long time ago. It lives in the strategic decisions your organization makes every single day.
It lives in who makes those decisions, when they are made, and how they are influenced by blind spots that often go unnoticed, until it’s too late.
The greatest threat to an organization today is not a hacker lurking on the dark web, waiting for the perfect moment to strike. It’s not necessarily a sophisticated malware or a ransomware syndicate. The real danger often comes from within, from the comfortable auditor who thinks that compliance equals control.
Why compliance alone is not enough
For too long, organizations have measured audit success by the number of controls checked, policies reviewed, or reports filed on time. But cybersecurity and enterprise risk management demand more than routine box-ticking exercises. Threats evolve faster than policies are written. A checklist might tell you what’s in place, but it won’t tell you what’s missing.
Cybersecurity Awareness Month reminds us that the real battle is not about firewalls and antivirus software; it’s about foresight. It’s about cultivating the ability to see risks before they manifest, to challenge assumptions, and to embed security thinking into every decision-making process.
The critical question has shifted from: “Are we compliant?”
To “Which risk could rewrite our strategy overnight?”
This is where great auditors distinguish themselves from the rest.
The Average vs. the Great Auditor
The average auditor performs their role well on paper, checking whether policies exist, whether procedures are being followed, and whether control measures are documented. Their work is important, but it is often reactive. They tell the story of what has already happened.
The great auditor, however, operates at a higher level. They:
- Understand business models deeply, not just processes.
- Connect the dots between operational risk and strategic impact.
- Anticipate vulnerabilities before they turn into crises.
- Ask the hard, uncomfortable questions others may avoid.
- Collaborate with leadership to influence decisions, not just observe them.
While average auditors focus on evidence, great auditors focus on insight. They bring a strategic lens to every engagement and elevate the audit function from mere compliance checking to strategic risk advisory.
Why this matters now
The business landscape is becoming increasingly digital and interconnected. A single weak link a careless click, a misconfigured system, or an overlooked policy gap can have ripple effects across the entire organization. Boards and executives can no longer afford passive assurance.
Great auditors serve as the early warning system, identifying emerging risks before they materialize. They ensure that audit is not seen as a back-office function, but as a critical partner in organizational resilience.
Elevating the Audit Function
To thrive in this era, organizations must rethink what they expect from their auditors. It’s time to:
- Move beyond compliance-driven audits to risk-focused engagements.
-
Integrate foresight and scenario thinking into audit planning.
Empower auditors with technology and strategic insight. - Build a culture where auditors are valued partners in decision-making.
Because ultimately, great auditors don’t just detect risk—they redefine resilience. They help organizations navigate uncertainty, protect their reputations, and position themselves for sustainable growth.
As we continue to mark Cybersecurity Awareness Month, let this be a call to action: elevate your audit teams. Give them the tools, the mandate, and the voice to shape strategy, not just verify it.
I remain Mr. Strategy
