The next time someone asks me what I do for a living, rather than give them the big speech that "..I provide reasonable assurance that the Company's financial statements are free of material misstatement...," I am going to had them this Dilbert cartoon. I will smile sweetly and say, "I try to validate Dilbert's fake numbers."
A perfect example of this happened this morning. Currently I am working on a small pharmaceutical company, and I approached the VP of Finance about how he calculated the Accrued Bonus Liability. I watched as he awkwardly maneuvered through spreadsheet after spreadsheet, desperately searching for the magic number that I was looking for, and tragically finding anything but. I felt a little uncomfortable making a grown man, a VP for Christ's sake, get so nervous, so rather than stare intently at his screen and wait, I let my eyes casually wander around the room. They spotted the things that I expect from a VP of Finance's office... huge window, industry-related magazines, motivational posters, various schwag collected from conferences... My eyes then spotted something familiar...Dilbert's strangely phallic striped tie. I strained my eyes to read the cartoon. It said, " I didn't have any accurate numbers, so I just made this one up." I looked back at the VP, sweating and scrolling, knowing damned well that he was not going to find any support for the $142,000 in accrued bonuses that he had booked....and I thought, "You dipshit....if you're going to make up numbers, at least keep your Dilbert Cartoon tucked away from the Auditors!"
I'm digging your blog Meg. Love the title of the first entry, way too fun!
ReplyDeleteI can see your creative side coming out, but don't let EY know as auditors really shouldn't be creative.