Here’s why planning often reinforces existing constraints—and how to design for a different outcome.
By William Englehaupt
As one audit cycle closes and the next begins, firms invest significant effort into planning: updating timelines, assigning resources, and aligning on key milestones. On the surface, the process appears structured and deliberate. But beneath that structure, a quieter pattern persists.
Most audit teams believe they are planning for the future. In reality, they are often replaying the past. This is what many would label as SALY, “same as last year.”
As a Prussian general once observed, “No plan survives first contact with the enemy.” In auditing, that “enemy” is reality: uneven client data, evolving judgment, and the rework that becomes visible once work begins. Most plans are not corrections; they are continuations.
TO READ THE FULL ARTICLE
