Culture and Quality – if you are sceptical about this, please do not read further
That’s great. It means we’re on the same page. We both believe the right culture can help improve Quality, across all service lines.
Our Network’s Culture
Culture is a critical component of our Network’s ability to deliver high quality service in public interest. Our culture ought to have two main characteristics:
A cornerstone of being able to challenge effectively (the judgment and not a particular individual or team) is behavioural change.
The focus needs to be on the changing an individual’s ability to exercise professional scepticism, rather than adopting mechanistic approaches.
Professional Scepticism has assumed utmost significance in the profession and is required to be exercised all the time while performing the duties with the clear public interest purpose of the engagement in mind.
This means not accepting the first response at the face value but making corroborative inquiries and not be satisfied with just assurance. Rather building a file with adequate independent supporting evidence, that helps support strong application of application Auditing Standards.
At all times, we need to remain independent and ensure the right subject matter experts are assigned. Developing a challenging mindset will help you exercise healthy professional scepticism. Only then truly do we have a winning shot at helping our clients make Smart Decisions that bring Lasting Value.